HS 270810 Pitch

Quick Answer: HS Code 270810 covers "Pitch," specifically coal tar pitch and other mineral pitches. These are viscous, black, highly aromatic residues obtained from the distillation of coal tar or petroleum. Common applications include roofing, paving, binders for electrodes, and waterproofing. For importers and exporters, the primary consideration is the generally favorable duty treatment. The United Kingdom and the European Union apply a 0.00% ad valorem duty rate across all subheadings for this product, as per the UK Trade Tariff and EU TARIC, respectively. Similarly, the United States imposes a "Free" duty rate, according to the USITC Harmonized Tariff Schedule. This widespread duty-free status simplifies trade, making origin determination and preferential trade agreements less critical for duty mitigation but still essential for compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2708100010 0.00 % — —
2708100000 0.00 % — —
2708100090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2708100000 0.00 % — —
2708100010 0.00 % — —
2708100090 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2708100000 Free — ["kg"]

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 270810 cover?

This subheading covers pitch, specifically pitch derived from coal tar or other mineral tars, as defined by the Harmonized System Nomenclature Explanatory Notes for Heading 2708. It encompasses the black or dark brown, solid or semi-solid residue remaining after the distillation of coal tar, petroleum tar, or other mineral tars. This includes various grades of pitch used in applications such as roofing, road paving, and as a binder in electrode manufacture, provided they meet the physical and chemical characteristics of pitch as understood within the industry and by official customs definitions from sources like the USITC Harmonized Tariff Schedule and the EU TARIC system.

What falls outside HS 270810?

The following products are excluded from HS 270810: petroleum bitumen, which is classified under HS 2713; asphalt and natural bitumen, which fall under HS 2714; and mixtures containing pitch but having the essential character of other products, such as certain mastics or sealing compounds. For instance, bituminous mixtures for road surfacing, even if containing pitch, are typically classified under HS 2715. Furthermore, pitches derived from sources other than mineral tars, such as wood pitch (e.g., pine tar pitch), are excluded and would be classified elsewhere, often under Chapter 38, depending on their specific composition and use.

What are common classification mistakes for HS 270810?

A common error is misclassifying petroleum bitumen as pitch under HS 270810, or vice versa. While both are dark, viscous residues, their origin and chemical composition differ significantly, leading to distinct classifications under HS 2713 for petroleum bitumen. Another mistake involves classifying pitch-containing mixtures under this subheading when the mixture's essential character is imparted by other components, requiring application of General Interpretative Rule (GRI) 3. Importers sometimes fail to distinguish between pure pitch and prepared binders or mastics, which are often classified in Chapter 38 or 68, depending on their specific formulation and intended use, rather than as raw pitch.

How should importers classify products under HS 270810?

The correct procedure for classifying products under HS 270810 involves first verifying that the product is indeed pitch derived from coal tar or other mineral tars, consistent with the WCO Harmonized System Explanatory Notes for Heading 2708. Importers and customs brokers should obtain detailed technical specifications, including the origin of the material and its chemical analysis, to confirm it is not petroleum bitumen or another excluded substance. If the product is a mixture, GRI 3 must be applied to determine if pitch imparts the essential character. Consulting the USITC Harmonized Tariff Schedule or EU TARIC for specific national interpretations and binding rulings, if available, is also crucial to ensure accurate and compliant classification.

Which HS Codes Are Related?

HS 271019 HS 271099 HS 070110 HS 270799 HS 251020 HS 270820

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the standard Most Favored Nation (MFN) import duty rate for HS code 2708.10 ('Pitch') in major economies?

For HS code 2708.10, 'Pitch', the standard Most Favored Nation (MFN) import duty rate is generally 0.00% ad valorem in many major trading blocs. For instance, the United States (under the Harmonized Tariff Schedule of the United States, HTSUS), the European Union (under TARIC), and the United Kingdom (under the UK Global Tariff) all apply a 'Free' or 0.00% ad valorem duty rate to products classified under 2708.10. This indicates that pitch is typically not subject to MFN tariffs in these jurisdictions. Importers should always verify the current rates through the official USITC HTSUS, EU TARIC, or UK Trade Tariff databases for the most up-to-date information.

Are there any preferential duty rates or free trade agreements that specifically benefit imports of 'Pitch' (HS 2708.10)?

Given that the MFN duty rate for HS 2708.10 is already 0.00% or 'Free' in many major economies, there are typically no further preferential duty rate reductions available under most Free Trade Agreements (FTAs) for this specific HS code. Products already subject to a 0.00% MFN rate cannot be reduced further. However, importers may still need to comply with rules of origin requirements under relevant FTAs (e.g., USMCA, EU-Japan EPA, UK-Australia FTA) to claim any other non-tariff benefits or to ensure proper origin declaration, even if the duty rate is zero. Always consult the specific FTA text and origin provisions.

What are the key classification criteria for 'Pitch' under HS code 2708.10, and how is it distinguished from other bitumen and asphalt products?

HS code 2708.10 specifically covers 'Pitch'. According to the Harmonized System Explanatory Notes for Chapter 27, pitch is generally defined as the black or dark-brown viscous to solid residue obtained from the distillation of coal tar, petroleum, wood tar, or other organic substances. The key classification criteria revolve around its origin (e.g., coal tar pitch, petroleum pitch) and its physical characteristics (viscous to solid state at ambient temperatures). It is distinguished from other products in Chapter 27, such as 'Bitumen and asphalt, natural; bituminous shale and tar sands; asphaltites and asphaltic rocks' (2709, 2710), primarily by its specific definition as a distillation residue, often having a higher carbon content and different softening points compared to general bitumens or asphalts. Importers should have technical specifications, such as softening point, density, and origin, to support classification.

What documentation is typically required for importing 'Pitch' (HS 2708.10), beyond standard customs entry documents?

Beyond standard customs entry documents such as the commercial invoice, packing list, and bill of lading/air waybill, importers of 'Pitch' (HS 2708.10) may need to provide additional documentation depending on the specific type of pitch and the importing country's regulations. For certain types of pitch, particularly coal tar pitch, safety data sheets (SDS) are crucial due to potential hazardous material classifications (e.g., carcinogenicity). Compliance with chemical control regulations (e.g., TSCA in the US, REACH in the EU, UK REACH) may require registration or notification, and supporting documentation demonstrating compliance. While not always a direct customs requirement, end-use declarations might be requested by regulatory bodies if the pitch is intended for specific industrial applications. Importers should consult with their customs broker and relevant national chemical regulatory authorities.