HS 270820 Pitch coke

Quick Answer: HS 270820 covers "Pitch coke," a carbonaceous solid derived from the high-temperature carbonization of coal tar pitch or petroleum pitch. It is distinct from other cokes due to its specific origin and properties, often used in the manufacture of electrodes for aluminum smelting and other metallurgical applications. For importers and exporters, this classification is straightforward. The duty rates across major jurisdictions are consistently favorable: the United Kingdom, European Union, and United States all apply a 0.00% ad valorem duty rate, effectively "Free." This widespread duty-free status simplifies trade, eliminating tariff-related cost considerations for businesses dealing in pitch coke. Importers should still ensure accurate product description and origin documentation for customs clearance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2708200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2708200000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2708200000 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 270820 cover?

This subheading covers pitch coke, which is a solid carbonaceous residue derived from the destructive distillation of coal tar pitch or petroleum pitch. It is characterized by its high carbon content, low ash, and often needle-like or granular structure, making it distinct from other forms of coke. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2708, pitch coke is specifically differentiated from petroleum coke (2713) and coal coke (2704) by its origin material. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system both align with this WCO definition, classifying only coke derived from pitch under 270820.

What falls outside HS 270820?

The following products are excluded from HS 270820: petroleum coke, which is classified under Heading 2713, even if it shares similar physical properties or end-uses. Similarly, coal coke, derived from the carbonization of coal, falls under Heading 2704. Natural bitumen and asphalt, which are not cokes, are classified under Heading 2714. Furthermore, calcined petroleum coke, while derived from petroleum coke, undergoes further processing and is typically classified under 2713. Any carbonaceous material not specifically derived from pitch through destructive distillation would be excluded from this subheading, requiring careful examination of the manufacturing process and raw materials.

What are common classification mistakes for HS 270820?

A common error is misclassifying petroleum coke as pitch coke, or vice versa, due to similar appearances or end-uses, such as in anode production. This often occurs when the origin material (coal tar pitch/petroleum pitch vs. crude petroleum) is not thoroughly investigated. Another mistake is failing to distinguish between pitch coke and other carbon products like graphite electrodes (Heading 8545) or carbon blocks (Heading 3801), which are further manufactured goods. Proper application of General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors, emphasizing the importance of understanding the specific definition of "pitch coke."

How should importers classify products under HS 270820?

The correct procedure for classifying products under HS 270820 involves first verifying that the product is indeed coke, a solid carbonaceous residue. Second, and most critically, importers and customs brokers must confirm that the coke is specifically derived from the destructive distillation of coal tar pitch or petroleum pitch, not crude petroleum or coal. This requires obtaining detailed manufacturing specifications, material safety data sheets (MSDS), or certificates of analysis from the supplier that clearly state the raw material source. If there is any ambiguity, requesting a binding ruling from the relevant customs authority (e.g., CBP in the US, national customs authorities in the EU) is highly recommended to ensure compliance and avoid potential penalties or delays.

Which HS Codes Are Related?

HS 270220 HS 270120 HS 270400 HS 271311 HS 270720 HS 271320

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

FAQ

What is the Most Favored Nation (MFN) import duty rate for HS code 2708.20 (Pitch coke) in major markets?

The Most Favored Nation (MFN) import duty rate for HS code 2708.20 (Pitch coke) 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) applies a 'Free' rate for general imports. Similarly, the European Union (EU TARIC) and the United Kingdom (UK Global Tariff) also list a 0.00% duty rate for this commodity. This means that, for most countries, pitch coke can be imported without incurring standard customs duties under the MFN regime.

Are there any preferential duty rates available for Pitch coke (HS 2708.20) under common trade agreements?

Yes, given that the MFN rate is already 0.00% in many jurisdictions, preferential trade agreements typically also grant duty-free access for pitch coke (HS 2708.20). For example, under agreements like the USMCA (United States-Mexico-Canada Agreement), imports of pitch coke originating from Mexico or Canada into the United States would also be duty-free. Similarly, within the EU's extensive network of free trade agreements, qualifying pitch coke imports from partner countries would also benefit from a 0.00% preferential duty rate. Importers should always verify the specific rules of origin to ensure their goods qualify for preferential treatment, even when the MFN rate is zero, as this can impact other trade compliance aspects.

What are the key classification criteria for Pitch coke under HS 2708.20?

HS code 2708.20 specifically covers 'Pitch coke'. The primary classification criterion is that the product must be a form of coke derived from pitch, which is a viscous black or dark-brown residue obtained from the distillation of petroleum, coal tar, or other organic substances. It is distinct from petroleum coke (HS 2713) or other types of coke (e.g., coal coke under HS 2704). Customs authorities will typically look for evidence of its origin from pitch and its physical characteristics consistent with coke, such as high carbon content and porous structure. Accurate chemical analysis and production process documentation are crucial for correct classification.

What documentation is typically required for importing Pitch coke (HS 2708.20)?

Standard import documentation is required for pitch coke under HS 2708.20. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. Depending on the country of origin and destination, a certificate of origin may be required, especially if claiming preferential duty treatment (though less critical when the MFN rate is 0.00%). While pitch coke is not generally subject to extensive health or safety regulations like certain chemicals, importers should verify if any specific environmental or industrial safety certifications are required by the destination country's authorities, particularly for bulk shipments or industrial use. Always consult the specific import requirements of the destination country.