2517.30.00.00 - Tarred macadam 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | t |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2517.30.00.00, specifically covers "Tarred macadam." Tarred macadam refers to a type of road surfacing material created by mixing crushed stone, slag, or other aggregate with tar or bitumen. This binder gives the material its characteristic dark color and improved cohesion, making it suitable for use in road construction and maintenance.
It is important to distinguish tarred macadam from its sibling categories. Heading 2517.10.00 covers general aggregates like pebbles, gravel, and crushed stone, as well as shingle and flint, without any binding agents. Heading 2517.20.00.00 encompasses macadam derived from industrial waste such as slag, dross, or similar materials, which may or may not incorporate materials from 2517.10 but is not specifically bound with tar. The presence of tar or bitumen is the defining characteristic that differentiates 2517.30.00.00.
As a leaf node, this classification does not have further subcategories. Therefore, classification under 2517.30.00.00 hinges directly on the material being a form of macadam that has been treated or mixed with tar or a bituminous substance for road construction purposes. Classification officials will look for evidence of the tar binder as the primary distinguishing feature.