# HS code 3804.00: Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03

> HS code 3804.00 covers residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. It sits in heading 38.04 (residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03) in chapter 38 (miscellaneous chemical products). It is the only subheading of heading 38.04, so every good of the heading is classified here.

Source: https://staging.border.bot/hs-codes/380400
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 38](https://staging.border.bot/hs-codes/38) / [38.04](https://staging.border.bot/hs-codes/3804) / [3804.00](https://staging.border.bot/hs-codes/380400)

## Key facts

- HS code: 3804.00
- Covers: Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03
- Heading: [38.04: Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03](https://staging.border.bot/hs-codes/3804)
- Chapter: [38: Miscellaneous chemical products](https://staging.border.bot/hs-codes/38)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 3804.00 covers residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.

The legal text of the subheading is “Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03”, in HS2022.

## What it doesn’t cover

It is the only subheading of heading 38.04, so every good of the heading is classified here.

## How it is structured

3804.00 is a six-digit subheading. Its first two digits, 38, are the chapter; the first four, 3804, are heading 38.04; the last two, 00, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 38: Miscellaneous chemical products
- Heading 38.04: Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03
- Subheading 3804.00: Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03

## In other countries

No national tariff lines under 3804.00 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 3804.00 at six digits and add their own digits after it.

- Previous subheading: [3803.00](https://staging.border.bot/hs-codes/380300) Tall oil, whether or not refined
- Next subheading: [3805.10](https://staging.border.bot/hs-codes/380510) Gum, wood or sulphate turpentine oils

## Frequently asked questions

### What does HS code 3804.00 cover?

HS code 3804.00 covers residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.

### Which heading and chapter is HS code 3804.00 in?

HS code 3804.00 is in heading 38.04 (residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03) in chapter 38 (miscellaneous chemical products).

### Where are goods of heading 38.04 classified when 3804.00 doesn’t fit?

3804.00 is the only subheading of heading 38.04, so every good of the heading is classified there.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/380400.json