Lac — HTS 1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Chapter 13 › Heading 1301
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 1301 is a broad product category for certain natural substances collected from plants or other natural sources. It includes lac, natural gums, resins, gum-resins, and oleoresins, such as balsams. These materials may be raw, partly prepared, or presented in forms described by the more detailed tariff provisions.
The four-digit heading is not usually the final classification for an imported product. To reach the correct 8-digit HTSUS code, review the subheadings under 1301 and match the merchandise to the most specific description, commonly based on the material or type. The product’s condition, processing, mixture, and intended use may also matter. Confirm the current HTSUS wording and any applicable legal notes; a customs broker or binding-ruling process may be appropriate for uncertain cases.
What to check
- Identify the exact natural substance, using its commercial and botanical name rather than a broad label such as “extract” or “resin.”
- Check whether the item is lac, a natural gum, a resin, a gum-resin, an oleoresin, or a balsam, and compare that description with the 8-digit subheadings.
- Review the product’s form and processing, including whether it is raw, purified, mixed, dissolved, or prepared for a particular use; a substantially prepared product may belong elsewhere.
- Use the ingredient list, technical data sheet, safety data sheet, manufacturing description, and sample packaging to support the classification.
- Verify the current HTSUS text and applicable classification rules, and obtain customs-broker advice or a binding ruling when the material or processing creates uncertainty.
HTS heading 1301 summary
Lac is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 1301.90 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 1301.20.00.00 👉 | Gum Arabic | Free | — | 1.1¢/kg |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 1301?
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.