HS 271490 Other
Quick Answer: HS code 271490, titled "Other," encompasses a residual category for bituminous or oil shales and tar sands not specifically classified elsewhere within heading 2714. This typically includes various forms of these naturally occurring hydrocarbon-bearing rocks and sands, often in their raw or minimally processed state, used for extracting crude oil or other petroleum products. For importers and exporters, the key trade consideration is the generally favorable duty treatment across major jurisdictions. The UK, EU, and US all apply a 0.00% or "Free" ad valorem duty rate to products classified under 271490, as per the UK Trade Tariff, EU TARIC, and USITC Harmonized Tariff Schedule respectively. This widespread duty-free status simplifies trade compliance for these specific materials.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2714900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2714900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2714900000 | 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 271490 cover?
This subheading covers all other natural bitumen and asphaltites not specifically provided for in subheading 271410, which covers bituminous or oil shale and tar sands. Products classified here are naturally occurring mixtures of hydrocarbons, often solid or semi-solid, which may contain non-hydrocarbon minerals. Examples include gilsonite, glance pitch, and grahamite, which are distinct from petroleum asphalt (a refined product of petroleum) and coal tar. The WCO Harmonized System Explanatory Notes for Heading 2714 clarify that this heading encompasses natural bituminous substances, excluding those derived from petroleum refining processes or coal distillation, ensuring only naturally occurring forms are included.
What falls outside HS 271490?
The following products are excluded from HS 271490: bituminous or oil shale and tar sands, which are specifically classified under HS 271410. Furthermore, petroleum asphalt, petroleum bitumen, and other residues from the distillation of petroleum oils are classified under HS 2713, as they are products of refining rather than naturally occurring substances. Similarly, coal tar and other products of the distillation of coal are classified under HS 2706. Mixtures based on natural bitumen or asphaltites, such as asphaltic mixtures for road surfacing, are typically classified under HS 2715, as they are prepared products rather than raw natural materials, representing a significant boundary case for classification.
What are common classification mistakes for HS 271490?
A common error is misclassifying refined petroleum products, such as petroleum asphalt or bitumen, under HS 271490 due to their similar appearance or end-use. Importers often overlook the crucial distinction between naturally occurring bituminous substances and those derived from petroleum refining, which fall under HS 2713. Another frequent mistake involves confusing natural bitumen with coal tar or pitch from coal, which are classified under HS 2706. These errors often arise from insufficient attention to the origin and processing of the material, violating General Interpretative Rule (GRI) 1, which mandates classification by the terms of the headings and any relative section or chapter notes, emphasizing the "natural" aspect for Heading 2714.
How should importers classify products under HS 271490?
The correct procedure for classifying products under HS 271490 involves first confirming that the substance is a naturally occurring bitumen or asphaltite and not a refined petroleum product or a derivative of coal. Importers and customs brokers should obtain detailed product specifications, including origin, chemical composition, and any processing steps. If the product is a natural bitumen or asphaltite other than bituminous or oil shale and tar sands (HS 271410), then HS 271490 is appropriate. Always consult the WCO Harmonized System Explanatory Notes for Chapter 27 and specific national tariff schedules like the USITC Harmonized Tariff Schedule (HTSUS) or EU TARIC for definitive guidance and any applicable legal notes or rulings to ensure accurate and compliant classification.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty rate for HS code 271490 in the United States, European Union, and United Kingdom?
For HS code 271490 ('Other' bituminuous or oil shale and tar sands), the Most Favored Nation (MFN) duty rate is generally 0.00% ad valorem in major economies. Specifically, for imports into the United States, the Harmonized Tariff Schedule (HTS) subheading 2714.90.00.00 carries a 'Free' (0.00%) general duty rate. Similarly, the EU TARIC system for CN code 2714 90 00 applies a conventional duty rate of 0.00%. The UK Global Tariff (UKGT) also lists a 0.00% import duty for commodity code 2714 90 00 00. Importers should always verify the current rates via the official USITC HTS, EU TARIC, or UK Trade Tariff websites, as rates can be subject to change.
What criteria determine classification under HS code 271490, and what products are typically included?
HS code 271490 is the residual 'Other' subheading within heading 27.14, which covers 'Bituminous or oil shale and tar sands; bitumens and asphaltites, natural; asphaltic rocks and tar sands.' Products classified under 271490 are those natural bituminous substances that do not specifically fall under 271410 (bituminous or oil shale and tar sands) or 271420 (natural asphaltites and asphaltic rocks). This typically includes various forms of natural bitumens and asphaltites that are not explicitly defined elsewhere, or mixtures thereof, provided they retain the character of natural bituminous substances. The classification hinges on the product's origin (natural), chemical composition (bituminous), and physical form, ensuring it is not a manufactured product of petroleum distillation.
Are there any specific documentation requirements or regulatory considerations for importing products under HS 271490?
While HS code 271490 generally faces no specific import restrictions or licensing requirements based solely on its classification as 'other' natural bituminous substances, standard import documentation is always required. This includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a certificate of origin if preferential tariff treatment is claimed. Importers should be aware that depending on the specific nature and end-use of the product, additional environmental, health, or safety regulations might apply, especially concerning hazardous materials or waste regulations. It is crucial to consult with relevant national agencies (e.g., EPA in the US, ECHA in the EU) if there are any doubts regarding the product's composition or potential environmental impact.
How do common trade agreements, such as USMCA, affect the duty rates for HS 271490?
Given that the MFN duty rate for HS 271490 is already 0.00% ('Free') in many major economies, the impact of preferential trade agreements like the United States-Mexico-Canada Agreement (USMCA), or various EU Free Trade Agreements (FTAs), on the duty rate itself is often negligible. Products originating from USMCA partner countries (Canada and Mexico) and classified under HTS 2714.90.00.00 would also enter the U.S. duty-free, provided they meet the agreement's Rules of Origin. The primary benefit of such agreements in this specific instance would not be duty reduction, but rather the simplification of trade processes or certainty of duty-free status, reinforcing the existing MFN rate. Importers should still ensure compliance with the Rules of Origin to avoid potential issues, even when the MFN rate is zero.