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bituminous coal

CN → US
HS编码 关税税率 原产国 目的国 文档
2701120050 35.0% CN US 官方文档
2704000050 10.0% CN US 官方文档
2701120010 35.0% CN US 官方文档

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AI分析

⛏️ 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:2701.12.00.50FOOTNOTE:3IEEPA: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:2704.00.00.50IEEPA: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!

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。