bituminous coal
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 2701120050 | 35.0% | CN | US | Official Doc |
| 2704000050 | 10.0% | CN | US | Official Doc |
| 2701120010 | 35.0% | CN | US | Official Doc |
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AI Analysis
⛏️ Bituminous Coal (烟煤)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Strategy
📌 I. Product Definition & Classification: Do You Know Your "Black Gold"?
Bituminous Coal is the most abundant form of coal, widely used in electricity generation and steel production. In international trade, it is strictly classified based on its caking properties (whether it softens and swells when heated) and specific heat values. Misclassification here can lead to severe penalties due to the complex US tariff structure applied to Chinese coal.
⚠️ Critical Distinction:
- If the coal has caking properties (turns into a coherent mass) → It falls under 2701.12 (Bituminous Coal, whether or not pulverized, but not agglomerated).
- If the coal has no caking properties → It falls under 2701.19 or 2701.11.
- If it is coke or semi-coke (processed at high temperatures) → It falls under 2704.00.
- Key Point: The summary data provided maps specifically to 2701.12 (Caking Bituminous Coal) and 2704.00 (Coke/Semi-coke). We must distinguish between raw bituminous coal and processed coke.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise mapping for Bituminous Coal and related categories:
| HS Code | Product Description | Summary Match | Key Characteristics |
|---|---|---|---|
2701.12.00.50 |
Bituminous Coal (Caking) | "烟煤材质匹配" (Bituminous Coal Material Match) | Raw Bituminous Coal with caking properties. |
2701.12.00.10 |
Bituminous Coal (Caking) | "烟煤材质完全一致" (Bituminous Coal Material Exact Match) | Same category as above; likely differentiated by specific grade or quality specs in internal systems. |
2704.00.00.50 |
Coke & Semi-Coke | "煤炭焦炭类别材质属性匹配" (Coal Coke Category Material Attribute Match) | Processed fuel from coal; distinct from raw coal. |
🔍 重点提醒 (Critical Reminder):
- 2701.12 covers Raw Bituminous Coal. If your product is raw coal, you must use this code. - 2704.00 covers Coke/Semi-coke. If the product has been heated in the absence of air to remove impurities, it is NOT raw coal. - Do Not Mix: You cannot ship raw coal under 2704.00. The US Customs (CBP) requires strict differentiation based on the caking index and processing history.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs (Section 301 + IEEPA 10%)
🎯 1. 2701.12.00.50 & 2701.12.00.10 —— Bituminous Coal (Caking)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% (Ad valorem) |
| Section 301 Surcharge | +25.0% (Additional duty from USITC Footnote 3) |
| IEEPA Surcharge | +10.0% (Additional duty under IEEPA 10% program) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:2701.12.00.50 → FOOTNOTE:3 → IEEPA:9903.01.24 (10% surcharge) |
📌 Explanation:
- 0% Base: Under normal MFN treatment, coal has a 0% base duty. - 25% Section 301: This is the traditional Trump-era tariff on Chinese coal. - 10% IEEPA: This is the additional tariff under the International Emergency Economic Powers Act, specifically targeting Chinese imports. - Total 35%: This is a high barrier. Importers must calculate costs carefully.
🎯 2. 2704.00.00.50 —— Coke & Semi-Coke
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% (Ad valorem) |
| Section 301 Surcharge | 0.0% (No additional 301 duty on this specific subheading in the provided data) |
| IEEPA Surcharge | +10.0% (Additional duty under IEEPA 10% program) |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:2704.00.00.50 → IEEPA:9903.01.24 |
📌 Explanation:
- Significant Difference: Coke is taxed at 10%, significantly lower than raw Bituminous Coal (35%). - Why?: Section 301 tariffs (25%) do not apply to 2704.00 in the same way they do to 2701.12 in this specific dataset context. - Strategy: If feasible, processing raw coal into semi-coke or coke (within legal limits) may reduce tariff exposure from 35% to 10%.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Certificate of Analysis (COA) | ✔️ | Must include Caking Index (G-Value), Moisture, Ash, Sulfur content. |
| ✅ Bill of Lading | ✔️ | Must clearly state "Bituminous Coal" or "Coke". |
| ✅ Commercial Invoice | ✔️ | Detailed description: "Bituminous Coal, Caking, Origin: China". |
| ✅ Origin Certificate | ✔️ | Crucial for verifying Chinese origin (triggers 35% or 10%). |
| ✅ Phytosanitary Certificate | ✔️ | If applicable (rare for coal, but check for organic impurities). |
| ✅ Third-Party Inspection Report | ✔️ | SGS or equivalent report confirming quality matches COA. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Know Your Caking, Pay Your Price, Declare Precisely, Avoid Penalties!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Raw Caking Coal | 2701.12.00.50 or 2701.12.00.10 |
Misdeclare as 2701.19 (Non-caking) → Audit risk |
| Processed Coke | 2704.00.00.50 |
Declare as raw coal → Overpay 25% or get rejected |
| Mixed Shipment | Split Declaration | Combine raw coal and coke in one line item → CBP rejection |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Quality Dispute | If G-Value (Caking Index) is borderline, provide detailed lab reports. CBP may test independently. |
| Transshipment | If coal is shipped via a third country (e.g., Vietnam), provide Non-Preferential Origin Certificate. US rules of origin apply; transshipment does not evade Chinese tariffs. |
| Sample Shipments | Even small samples are subject to 35% (Coal) or 10% (Coke) duties. No de minimis exemption. |
| Environmental Compliance | Ensure coal meets US EPA emissions standards if for domestic use. Some ports may have local restrictions on coal imports. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 2701.12.00.50 |
35.0% | High barrier due to Section 301 + IEEPA. |
| 🇨🇳 China | 2701.12.00.50 |
0% - 6% (Import Duty) | Domestic consumption tax may apply. |
| 🇪🇺 EU | 2701.12.00 |
0% | No additional surcharges on Chinese coal. |
| 🇮🇳 India | 2701.12.00 |
5% - 7.5% | Base duty + Social Welfare Surcharge. |
| 🇯🇵 Japan | 2701.12.00 |
0% | Free trade agreement may apply, but general MFN is low. |
📌 Conclusion:
- USA is the most expensive market for Chinese Bituminous Coal due to the 35% combined tariff. - Coke (2704.00.00.50) offers a significant advantage with only 10% duty in the US. - Strategy: If your product can be legally classified as semi-coke or coke, consider this route to save 25%. However, ensure the transformation is substantial to meet CBP definition of "coke."
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Misclassifying Coking Coal as Non-Caking Coal (2701.19)
👉 Consequence: If G-Value > 20, CBP will reclassify to 2701.12, leading to back taxes + penalties.
❌ Error 2: Declaring Raw Coal as Coke to avoid 25% duty
👉 Consequence: CBP laboratory tests will prove it's raw coal. Fraud charges and seizure of cargo.
❌ Error 3: Ignoring the 10% IEEPA Surcharge
👉 Consequence: Many importers only account for 301 (25%) and forget the additional 10%, leading to budget shortfalls.
❌ Error 4: Using vague descriptions like "Fuel" or "Energy Material"
👉 Consequence: Customs holds cargo for classification review. Delays of 2-4 weeks.
✅ Correct Practice:
"Bituminous Coal, Caking, G-Value 45, Moisture 10%, Ash 8%, Origin: China, HS 2701.12.00.50"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Caking Coal? 35% Duty! Coke? 10% Duty! Declare Accurately!"
🔹 "HS Code 2701.12 is Expensive. HS Code 2704.00 is Cheaper. Choose Wisely!"
📌 Pro Tip:
If you are importing Bituminous Coal from China to the US, expect a 35% total tariff.
If you are processing coal into Semi-Coke, you may pay only 10%.
Always obtain a Pre-Ruling from CBP if your product's classification is ambiguous (e.g., borderline caking properties).
📣 Immediate Action:
📞 Contact a licensed customs broker.
📄 Provide detailed Coal Analysis Report (COA).
🚀 Calculate Landed Cost including 35% (Coal) or 10% (Coke) duties before signing contracts.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved on Duty is Pure Profit!
Customer Reviews
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.