HS 251730 Tarred macadam
Quick Answer: HS Code 251730 covers "Tarred macadam," which refers to crushed stone or aggregate mixed with tar or bitumen, primarily used for road construction and surfacing. This classification specifically includes the prepared material, not the individual components. For importers and exporters, understanding the duty rates is crucial. In the UK and EU, imports of tarred macadam under this code generally face a 0.00% ad valorem duty rate, indicating duty-free entry. However, the United States presents a different scenario, with a Most Favored Nation (MFN) duty rate of 30% ad valorem, though it can also be "Free" under specific trade programs or provisions. Importers into the US must verify eligibility for any preferential duty treatment. This significant disparity in duty rates across major economic blocs highlights the importance of precise HS classification and origin determination for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2517300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2517300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2517300000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 251730 cover?
This subheading covers "tarred macadam," which refers to macadam prepared with tar. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2517, macadam consists of crushed stone, slag, or similar materials, often mixed with a binding agent. When this binding agent is specifically tar, the product falls under HS 251730. This definition is consistently applied across major tariff schedules, including the U.S. Harmonized Tariff Schedule (HTSUS) as published by the USITC and the European Union's TARIC system, ensuring uniform international classification for this specific road-building material.
What falls outside HS 251730?
The following products are excluded from HS 251730: macadam prepared with binders other than tar, such as asphalt or bitumen, which are classified under HS 251720. Additionally, unmixed crushed stone, slag, or similar materials, even if intended for road building, are classified under HS 251710 if not yet prepared as macadam. Furthermore, mixtures of gravel and broken stone, whether or not heat-treated, are also excluded from this specific subheading if they do not constitute tarred macadam, ensuring a clear distinction based on the binding agent used.
What are common classification mistakes for HS 251730?
A common error is misclassifying macadam prepared with asphalt or bitumen as "tarred macadam" under HS 251730. This mistake often occurs due to a lack of precise understanding of the binding agent. According to General Interpretative Rule (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. The specific term "tarred" in HS 251730 is crucial; if the binder is asphalt or bitumen, the correct classification is HS 251720. Importers must verify the exact chemical nature of the binder to avoid incorrect duty rates and potential penalties.
How should importers classify products under HS 251730?
The correct procedure for classifying products under HS 251730 involves meticulously identifying the binding agent used in the macadam. Importers and customs brokers must obtain technical specifications or material safety data sheets (MSDS) from the manufacturer, explicitly confirming that tar is the binding agent. If the documentation indicates asphalt, bitumen, or another binder, the product should be classified under HS 251720 or HS 251710, respectively. Consulting the WCO Explanatory Notes for Heading 2517 and cross-referencing with the USITC HTSUS or EU TARIC is essential to ensure accurate and compliant classification, mitigating risks of customs delays or penalties.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for HS code 2517.30 (Tarred macadam) in key markets, and are there any preferential rates available?
The Most Favored Nation (MFN) duty rate for HS 2517.30 'Tarred macadam' is often 0.00% ad valorem in many developed economies, reflecting its nature as a basic construction material. For instance, the United States (under the Harmonized Tariff Schedule of the United States, HTSUS) generally applies a 0.00% MFN duty rate. Similarly, the European Union (via the TARIC database) and the United Kingdom (per the UK Global Tariff) also typically apply a 0.00% MFN duty rate. However, importers should always verify the specific duty rate applicable to their country of import and origin. Preferential duty rates, often 'Free', may be available under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes, provided the goods meet the respective rules of origin. For example, imports from FTA partner countries into the US, EU, or UK would likely qualify for duty-free treatment if originating criteria are met. Importers should consult the specific trade agreement and provide appropriate origin documentation (e.g., a certificate of origin) to claim preferential treatment.
What are the key classification criteria for 'Tarred macadam' under HS 2517.30, and how is it distinguished from other road-building materials?
HS 2517.30 specifically covers 'Tarred macadam' within Chapter 25, which deals with salt, sulphur, earths and stone, plastering materials, lime and cement. The critical classification criterion is that the macadam (crushed stone or slag) must be 'tarred,' meaning it has been mixed with tar or other bituminous binders to form a material suitable for road surfacing. This distinguishes it from plain crushed stone (which would typically fall under 2517.10 or 2517.20) or asphalt mixtures (which are generally classified under Chapter 27, specifically 2715.00.00 for 'Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)'). The presence and nature of the binder are paramount. 'Tarred macadam' implies a specific type of bituminous binder (tar) and a particular application (macadam for roads), differentiating it from broader 'bituminous mixtures'.
What documentation is typically required for the import of HS 2517.30 'Tarred macadam'?
Standard import documentation for HS 2517.30 'Tarred macadam' generally includes a commercial invoice, packing list, and bill of lading or air waybill. For customs clearance, a customs declaration (e.g., CBP Form 7501 in the US, SAD in the EU/UK) will be required, accurately detailing the goods, value, and origin. If claiming preferential duty rates under a Free Trade Agreement or GSP scheme, a valid Certificate of Origin (e.g., EUR.1, NAFTA/USMCA Certificate, GSP Form A, or a self-certification by the exporter) is mandatory. While 'Tarred macadam' is generally not subject to extensive regulatory controls beyond standard customs procedures, importers should verify if any specific environmental or chemical substance regulations (e.g., REACH in the EU, TSCA in the US) might apply to the bituminous binders used, especially if they contain certain chemical components. Material Safety Data Sheets (MSDS) or Safety Data Sheets (SDS) are good practice to have on hand for such materials.
Are there any common trade agreements that significantly impact the duty rates for HS 2517.30 'Tarred macadam'?
Given that the MFN duty rate for HS 2517.30 is frequently 0.00% in many major importing countries (such as the US, EU, and UK), the direct impact of trade agreements on reducing the duty rate is often minimal, as it's already duty-free. However, trade agreements remain highly relevant for confirming this duty-free status and for simplifying trade. For example, the US-Mexico-Canada Agreement (USMCA), various EU Free Trade Agreements (e.g., with South Korea, Japan, Canada), and the UK's network of trade agreements (e.g., with Australia, Japan) all solidify duty-free treatment for originating 'Tarred macadam' when traded between member countries. While the duty rate may not change, these agreements provide legal certainty and streamline customs processes by establishing clear rules of origin and documentation requirements, which can prevent delays or challenges during importation. Importers should always ensure their goods meet the specific rules of origin of the relevant agreement to claim preferential treatment, even if the MFN rate is zero.