2715.00.00.00 - Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Details
| Field | Value |
|---|---|
| Unit of Quantity | t |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2715.00.00.00, encompasses a diverse range of bituminous mixtures. These are formulations where the primary binding agent is derived from natural asphalt, natural bitumen, petroleum bitumen, mineral tar, or mineral tar pitch. Common examples include bituminous mastics, which are trowelable compounds used for sealing or adhesion, and cut-backs, which are bitumen thinned with solvents for application in road construction or roofing. The key characteristic is the presence of these specific bituminous substances as the predominant component, imparting adhesive and waterproofing properties to the mixture.
Distinguishing this category from its siblings is crucial for accurate classification. Unlike raw or partially refined bituminous substances found in other Chapter 27 headings, 2715.00.00.00 specifically covers *mixtures* where the bitumen is combined with other materials, such as aggregates, fillers, or solvents, to create a ready-to-use product for specific applications. It is also distinct from finished articles made from bituminous substances, which would be classified elsewhere based on their end-use or material composition.
As this is a leaf node, there are no further subcategories within 2715.00.00.00. Therefore, classification within this heading relies on confirming that the imported product is indeed a mixture of the specified bituminous substances and not a crude or refined bituminous material, nor a finished product manufactured from such mixtures. Understanding the physical form, intended use, and composition will be paramount in ensuring correct entry under this heading.