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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

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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 pitchnot 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:9903.01.25IEEPA:9903.01.24USITC:2708.20.00.00FOOTNOTE: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:9903.01.25IEEPA:9903.01.24USITC:2713.20.00.00FOOTNOTE:9903.88.01

📌 Important Note:
- Even if the product is called "coal tar pitch", if it’s petroleum-based, this code applies.
- No exceptionsmisclassification = 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:9903.01.25IEEPA:9903.01.24USITC:2713.12.00.00FOOTNOTE: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:9903.01.25IEEPA:9903.01.24USITC:2708.10.00.00FOOTNOTE:9903.88.01

📌 Note:
- Coal tar pitch is a refined form of coal tar.
- If the product is crude coal tar, use 2708.10.00.00.
- If refined and pitch-like, use 2708.20.00.00.


🛠️ 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 readyno 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。

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。