Coal Tar Pitch
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2708200000 | 35.0% | CN | US | 官方文档 |
| 2713200000 | 35.0% | CN | US | 官方文档 |
| 2713120000 | 35.0% | CN | US | 官方文档 |
| 2708100000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Coal Tar Pitch (石油沥青焦) – HS Code & Tariff Guide 2026 | Expert Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Masterclass | 2026 Updated Tariff Rules | Pro-Level Compliance Tips
📌 One, Product Definition & Classification: What Exactly Is Coal Tar Pitch?
Coal tar pitch is a viscous, black residue derived from the high-temperature carbonization of coal tar — a byproduct of coke production in coal processing. It is not crude oil-based but rather a coal-derived mineral pitch, known for its high carbon content, thermal stability, and strong adhesive properties.
In international trade, it is primarily used in: - Electrodes for aluminum smelting (anodes) - Road paving and roofing materials - Industrial binders in carbon and graphite manufacturing - Foundry molds and refractory applications
⚠️ Critical Distinction:
- If the material is derived from petroleum → classified under petroleum-based asphalt (e.g., 2713.20.00.00)
- If derived from coal tar → classified under coal tar pitch (e.g., 2708.20.00.00 or 2708.10.00.00)
- Even if labeled "asphalt", the origin (coal vs. petroleum) determines the correct HS Code.
📦 Two, HS Code Classification Breakdown (2026 Updated Tariff Authority)
| HS Code | Product Description | Matching Criteria | Tax Rate |
|---|---|---|---|
2708.20.00.00 |
Coal tar pitch, crude or refined | Matches "coal tar" origin + "pitch" (viscous, solid at room temp) + not petroleum-based | ✅ 35.0% |
2713.20.00.00 |
Petroleum asphalt (bitumen), crude or refined | Matches "petroleum" origin + "asphalt" name + not coal tar | ✅ 35.0% |
2713.12.00.00 |
Petroleum pitch (not asphalt) | Matches "petroleum" origin + "pitch" (higher carbon content, not asphalt) | ✅ 35.0% |
2708.10.00.00 |
Coal tar, crude or refined | Matches "coal tar" origin + "crude" or "refined" form | ✅ 35.0% |
🔍 Why These Codes Apply?
- "Coal tar pitch" is not petroleum-based → cannot be in 2713.20.00.00 (which is for petroleum asphalt).
- However, if the product is petroleum-based, even if called "coal tar pitch", it must be classified under 2713.20.00.00.
- "Pitch" in 2708.10.00.00 refers to coal tar pitch — not petroleum pitch.📌 Key Insight:
- "Coal tar pitch" is only under 2708.20.00.00 or 2708.10.00.00 if origin is coal tar.
- "Petroleum pitch" (even if called "asphalt") → 2713.12.00.00
- "Petroleum asphalt" → 2713.20.00.00
💰 Three, 2026 Updated Tariff Breakdown (With Full Legal Justification)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 2708.20.00.00 — Coal Tar Pitch (Crude or Refined)
| Item | Details |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Section 301 Tariff | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Section 122 Tariff | +10% (under International Emergency Economic Powers Act) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:2708.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25%: Imposed under Section 301 of the U.S. Trade Act — targets unfair trade practices by China.
- IEEPA 10%: From Section 122 of the IEEPA — applies to goods from China, Hong Kong, and Macau.
- Total 35% is non-negotiable and must be paid on every import.
🎯 2. 2713.20.00.00 — Petroleum Asphalt (Bitumen)
| Item | Details |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:2713.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Important Note:
- Even if the product is called "coal tar pitch", if it’s petroleum-based, this code applies.
- No exceptions — misclassification = penalty + seizure.
🎯 3. 2713.12.00.00 — Petroleum Pitch (Not Asphalt)
| Item | Details |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:2713.12.00.00 → FOOTNOTE:9903.88.01 |
📌 Clarification:
- Petroleum pitch is not asphalt — it has higher carbon content and is used in electrodes, carbon blocks, and refractories.
- Still subject to 35% if from China.
🎯 4. 2708.10.00.00 — Coal Tar, Crude or Refined
| Item | Details |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:2708.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Coal tar pitch is a refined form of coal tar.
- If the product is crude coal tar, use2708.10.00.00.
- If refined and pitch-like, use2708.20.00.00.
🛠️ Four, Customs Clearance Best Practices (Pro-Level Tips)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | ✔️ | Proves origin (coal vs. petroleum) |
| ✅ Certificate of Analysis (CoA) | ✔️ | Shows chemical composition (e.g., carbon content, volatile matter) |
| ✅ Product Photos (with label) | ✔️ | Shows packaging, brand, and HS Code label |
| ✅ Commercial Invoice | ✔️ | Must state: “Coal Tar Pitch, Crude, from Coal Tar” or “Petroleum Asphalt, from Crude Oil” |
| ✅ Bill of Lading (BOL) | ✔️ | Proves shipment details |
| ✅ Origin Certificate (CO) | ✔️ | If from non-China, may reduce tariff |
| ✅ Safety Data Sheet (SDS) | ✔️ | Required for hazardous materials |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Origin First, Name Second, Tax Last!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Coal tar pitch (coal-based) | 2708.20.00.00 |
2713.20.00.00 |
35% tax + penalty |
| Petroleum asphalt (oil-based) | 2713.20.00.00 |
2708.20.00.00 |
35% tax + seizure |
| Petroleum pitch (non-asphalt) | 2713.12.00.00 |
2708.20.00.00 |
35% tax + delay |
| Crude coal tar | 2708.10.00.00 |
2708.20.00.00 |
Incorrect classification |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Product labeled "coal tar pitch" but petroleum-based | Do NOT use 2708.20.00.00 → Use 2713.20.00.00 |
| Mixed origin (e.g., 50% coal, 50% oil) | Must classify by dominant origin → Submit CoA to prove |
| Re-export from Vietnam/Mexico (non-China) | Apply for IEEPA exemption → Can reduce to 0% |
| Small shipment (<$200) | ❌ No de minimis relief — still 35% tax |
| Customs audit or exam | Have TDS + CoA + SDS ready — no delays |
🌍 Five, Global Customs Comparison (2026 Update)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 2708.20.00.00 or 2713.20.00.00 |
35% | None (but TDS/CoA required) | No de minimis |
| 🇨🇳 China | 2708.20.00.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 2708.20.00.00 |
0% (if CE) | CE | No IEEPA/301 |
| 🇦🇺 Australia | 2708.20.00.00 |
5% | RCM | No extra taxes |
| 🇯🇵 Japan | 2708.20.00.00 |
0% | PSE | No additional tariffs |
📌 Key Insight:
- Only the U.S. applies 35% extra tariffs on coal tar pitch from China.
- Other markets are much friendlier — consider re-routing to avoid U.S. tariffs.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Calling a petroleum-based product "coal tar pitch" → wrong HS Code
👉 Result: 35% tax + delay + possible seizure
❌ Mistake 2: Not providing CoA or TDS → customs holds shipment
👉 Result: $500–$5,000 in detention fees
❌ Mistake 3: Assuming "de minimis" applies → $100,000+ in unpaid taxes
👉 Result: Penalties, interest, blacklisting
❌ Mistake 4: Using "asphalt" as name without origin proof → misclassification
👉 Result: Rejection at port
✅ Correct Way to Declare:
"Coal Tar Pitch, Refined, 98% Carbon, from Coal Tar, 500kg, TDS & CoA Attached, Origin: China"
🎯 Seven, Final Verdict: Precision Pays Off!
🎯 Remember the Golden Rule:
🔹 "If it’s coal-based → 2708.20.00.00 or 2708.10.00.00
🔹 If it’s petroleum-based → 2713.20.00.00 or 2713.12.00.00
🔹 35% tariff applies in the U.S. if from China — no exceptions!
📌 Pro Tip:
✅ Apply for a Pre-Ruling (Advance Ruling) from U.S. Customs before shipment — get legal certainty.
✅ Use non-China origin (e.g., Vietnam, Mexico) to avoid 35% — 0% tariff possible.
📣 Take Action Now!
📞 Contact a licensed customs broker + provide TDS, CoA, photos
🚀 Get your HS Code confirmed before shipping — avoid $100K+ in penalties
✨ Your Product. Your Risk. Your Responsibility.
💼 Accurate classification = Smooth clearance = Profit protection!
用户评价
关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。