2714.10.00.00 - Bituminous or oil shale and tar sands

This HTS category encompasses natural bituminous or oil shale and tar sands. These materials are sedimentary rocks containing significant amounts of organic matter that can be extracted as oil or gas. Bituminous shale is a fine-grained sedimentary rock that yields substantial amounts of oil when heated, while tar sands are deposits of sand, clay, and water saturated with bitumen, a heavy, viscous form of petroleum. This classification specifically targets these raw, unrefined geological formations.

Distinguishing this category from its sibling, 2714.90.00.00, is crucial for accurate classification. While this node covers the natural bituminous or oil shale and tar sands themselves, the sibling category, "Other," is reserved for products derived from bitumen and asphalt, natural, that do not fit into the more specific classifications within heading 2714. This includes materials like asphaltites and asphaltic rocks that are not primarily bituminous or oil shale and tar sands.

As a leaf node, category 2714.10.00.00 does not have further subcategories. Therefore, classification within this code relies on identifying the material as either bituminous shale or tar sands. The key determining factors are the geological nature of the material and its inherent properties of containing extractable hydrocarbons. Imported or exported goods falling under this classification are the raw, mined, or quarried geological deposits before any significant processing or refining has occurred.