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Bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch (HS 4005100000)

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
2714900000 35.0% CN US Official Doc
2708100000 35.0% CN US Official Doc
2708200000 35.0% CN US Official Doc
2714100000 35.0% CN US Official Doc
4005100000 35.0% CN US Official Doc

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πŸ›£οΈ Bituminous Mixtures Based on Natural Asphalt, Natural Bitumen, Petroleum Bitumen, Mineral Tar, or Mineral Tar Pitch (HS 4005.10.00.00)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
πŸ“Œ One: Product Definition & Classification – What Exactly Is This Material?

Bituminous mixtures are engineered construction materials widely used in road paving, roofing, waterproofing, and industrial sealing applications. These mixtures are formulated using bitumen-based binders derived from:

  • Natural asphalt (e.g., from asphalt lakes like Trinidad Lake Asphalt)
  • Natural bitumen
  • Petroleum bitumen (from crude oil distillation)
  • Mineral tar (from coal tar or other mineral tars)
  • Mineral tar pitch (a residue from tar distillation)

⚠️ Key Distinction:
- If the product contains any of these bituminous binders and is not pure raw material (e.g., not just "pitch" or "bitumen"), but is a mixture (e.g., with fillers, modifiers, or solvents), it falls under HS 4005.10.00.00.
- Pure raw bitumen or pitch (without additives) may fall under HS 2708 or 2714, but mixtures are exclusively classified under HS 4005.10.00.00.


πŸ“¦ Two: HS Code Classification Details (2026 Official Tariff Authority Match)

HS Code Product Description Typical Use Cases Additives Present?
4005.10.00.00 Bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar, or mineral tar pitch (e.g., cut-backs, mastics, modified bitumen) Road construction, roofing membranes, waterproofing layers, industrial coatings βœ… Yes (commonly includes fillers, polymers, solvents)
2708.10.00.00 Pitch (from coal tar or mineral tars) – raw form Industrial feedstock, chemical intermediates ❌ No (not a mixture)
2708.20.00.00 Pitch coke – raw residue Carbon electrodes, battery anodes, industrial carbon products ❌ No (not a mixture)
2714.10.00.00 Bituminous or oil shale and tar sands – natural deposits Extraction and refining feedstock ❌ No (not processed into mixtures)
2714.90.00.00 Other natural bituminous materials – non-mixture forms Raw feedstock for further processing ❌ No

πŸ” Critical Insight:
- Any product that is a blend of bitumen + filler + modifier + solvent β†’ must be declared under 4005.10.00.00
- Even if the binder is natural asphalt, if it's mixed with additives, it does not qualify for lower-tariff raw material codes.


πŸ’° Three: 2026 Latest Tariff Breakdown (Includingι™„εŠ  Taxes & Policy Levies)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: November 10, 2025 (and ongoing)

🎯 1. 4005.10.00.00 β€” Bituminous Mixtures (Cut-backs, Mastics, Modified Bitumen)

Item Detail
Base Tariff Rate 0% (ad valorem)
USITC Additional Duty +25% (under Section 301 of the Trade Act)
IEEPA Additional Duty +10% (International Emergency Economic Powers Act – applies to goods from China/HK)
Total Effective Tariff 45%
Tax Calculation Basis CIF Value Γ— 45%
De Minimis Threshold ❌ Not applicable (denied under US law)
Legal Reference Path IEEPA:9903.01.25 β†’ IEEPA:9903.01.24 β†’ USITC:4005.10.00.00 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Explanation:
- The 25% USITC duty stems from the Section 301 investigation targeting Chinese manufactured goods deemed to have unfair trade practices.
- The 10% IEEPA duty is a national security-based tariff under emergency powers, applied to all products from China.
- Combined total = 45%, making this one of the highest tariff burdens in the construction materials sector.


πŸ› οΈ Four: Customs Clearance Best Practices (Real-World Pro Tips)

βœ… 1. Required Documentation (Must-Have Checklist)

Document Required? Notes
βœ… Commercial Invoice βœ”οΈ Must clearly state: β€œBituminous Mixture – Modified Asphalt, for Road Paving, HS 4005.10.00.00”
βœ… Product Specification Sheet βœ”οΈ Include binder type (e.g., petroleum bitumen), additives (e.g., SBS polymer), viscosity, softening point
βœ… Material Safety Data Sheet (MSDS/SDS) βœ”οΈ Required for chemical handling and safety compliance
βœ… Certificate of Origin (CO) βœ”οΈ If from China, expect 45% tariff; if from Vietnam/Mexico, may qualify for exemption
βœ… Test Report (e.g., ASTM D6373, D7038) βœ”οΈ Proves product meets technical standards
βœ… Packing List βœ”οΈ Shows total weight, volume, packaging type
βœ… Customs Broker’s Declaration βœ”οΈ Must be filed by licensed U.S. broker

βœ… 2.η”³ζŠ₯ζŠ€ε·§οΌˆCritical Pro TipsοΌ‰

πŸ”₯ β€œMixture = 4005.10.00.00, Not Raw = No Escape!”

Scenario Correct HS Code Common Mistake Risk
Modified asphalt with SBS polymer 4005.10.00.00 Misreported as 2714.90.00.00 (raw bitumen) 45% tariff instead of 0% β†’ massive overpayment
Cut-back asphalt (bitumen + solvent) 4005.10.00.00 Reported as 2714.10.00.00 (tar sands) Severe penalty + seizure
Roofing mastic with fillers 4005.10.00.00 Called β€œasphalt compound” without HS code Customs delay or rejection
Bulk shipment of raw bitumen 2714.90.00.00 Misclassified as mixture Refund required + audit risk

βœ… Correct Description Template:
β€œBituminous Mixture, SBS Modified, for Road Construction, 5000 kg, 100% Petroleum Bitumen Base, with Polymer Modifier, HS 4005.10.00.00, Origin: China, ASTM D7038 Certified”


βœ… 3. Special Cases & Workarounds

Situation Recommended Action
Product from Vietnam/Mexico Apply for IEEPA exemption – if origin is non-China, tariff drops to 0%
Small shipment (<$800) De minimis rule applies β†’ No duty (but only if origin is non-China)
Re-exported goods If re-imported after processing abroad, can apply for drawback (refund of duties paid)
Customs Audit Risk File Advance Ruling Request with U.S. CBP to confirm classification

🌍 Five: Global Market Customs Comparison (2026 Update)

Country/Region Recommended HS Code Tariff Rate Certification Required Notes
πŸ‡ΊπŸ‡Έ United States 4005.10.00.00 45% (China origin) ASTM, SDS, CO Highest tariff in world
πŸ‡¨πŸ‡³ China 4005.10.00.00 5% CCC, RoHS No additional duties
πŸ‡ͺπŸ‡Ί European Union 4005.10.00.00 0% (if CE compliant) CE, REACH No Section 301-style taxes
πŸ‡¦πŸ‡Ί Australia 4005.10.00.00 5% RCM Noι™„εŠ  tax
πŸ‡―πŸ‡΅ Japan 4005.10.00.00 0% PSE Noι™„εŠ  duty

πŸ“Œ Key Takeaway:
- The U.S. is the only major market imposing 45% tariff on these mixtures from China.
- Non-China origin = 0% tariff – consider shifting production or re-export through third countries.


πŸ“Œ Six: Common Mistakes & How to Avoid Them (Real-World Lessons)

❌ Mistake 1: Classifying a polymer-modified asphalt as "raw bitumen"
πŸ‘‰ Result: Underpayment of duty β†’ penalty + interest + seizure

❌ Mistake 2: Not including "modified" or "mixture" in product name
πŸ‘‰ Result: Customs reclassifies as raw material β†’ 45% penalty

❌ Mistake 3: Using generic term β€œasphalt” without specifying binder type
πŸ‘‰ Result: Delayed clearance, request for additional documentation

❌ Mistake 4: Shipping in bulk without proper labeling
πŸ‘‰ Result: Rejection at port, high demurrage fees

βœ… Best Practice:

Use precise technical language in all documents:
β€œSBS-Modified Bituminous Mixture, Petroleum-Based, for High-Traffic Road Surfaces, HS 4005.10.00.00”


🎯 Seven: Final Verdict – Precision Pays Off

🎯 Remember the Golden Rule:

πŸ”Ή β€œIf it’s mixed, it’s 4005.10.00.00. If it’s raw, it’s 27xx. No exceptions.”
πŸ”Ή β€œChina origin? 45% tariff. Non-China? 0%. One word changes everything.”


πŸ“Œ Pro Tip:

If your product is produced in Vietnam, Mexico, or Thailand, apply for IEEPA exemption – you can avoid allι™„εŠ  duties and save up to 45% on every shipment.


πŸ“£ Act Now!

πŸ“ž Contact a licensed U.S. customs broker + Submit product specs + Request HS Code Pre-Ruling
πŸš€ Avoid delays, penalties, and overpayments β€” get your bituminous mixtures cleared smoothly and affordably!


✨ Expert Customs Strategy Starts with Accurate Classification!
πŸ’Ό Your profit margin depends on the right HS code. Get it right the first time.

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About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) β€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) β€” More specific grouping within the chapter
  • Subheading (6 digits) β€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) β€” Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate β€” The standard duty rate applied to WTO members
  • General rate β€” Applied to countries without trade agreements
  • Trade remedy duties β€” Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.