2714.90.00.00 - Other 🖩
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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2714.90.00.00, serves as a residual classification for natural bitumens and asphalts, as well as bituminous or oil shale and tar sands. It encompasses those materials that do not fit into more specific subheadings within the broader heading 2714. The primary characteristic of goods classified here is their bituminous nature, derived from natural sources, and their use as binders or sources of hydrocarbons. This includes materials that are predominantly composed of bitumen and asphalt, but may contain other mineral matter in varying proportions, provided they are not separately classified elsewhere.
Distinguishing this category from its sibling, 2714.10.00.00 (Bituminous or oil shale and tar sands), is crucial. While both relate to naturally occurring bituminous substances, 2714.10.00.00 specifically targets shale and tar sands which are often mined for their hydrocarbon content. Category 2714.90.00.00, therefore, covers the remaining natural bitumens and asphalts, including asphaltites and asphaltic rocks, which are typically more consolidated forms of bitumen or mixtures with inert mineral matter, not specifically identified as shale or tar sands.
As a leaf node, 2714.90.00.00 does not have subcategories. Therefore, the focus for classification within this code rests on the definitive exclusion from other headings and chapters. Examples might include natural asphalt rock used in road construction or asphalts with a high mineral content that are not otherwise specified. Classification hinges on the material being a natural bitumen or asphaltic substance, and lacking specific characteristics that would warrant classification under more precise tariff lines.