Analysis
Heading 2701 of the Harmonized Tariff Schedule covers coal; briquettes, ovoids and similar solid fuels manufactured from coal. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 2701.11 (unnamed, 1 line), 2701.12 (unnamed, 1 line), 2701.19 (unnamed, 1 line) and 2701.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Coal Mining (21211) and All Other Petroleum and Coal Products Manufacturing (324199). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 45th percentile of the headings in chapter 27.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2701.11.00 | Coal, whether or not pulverized, but not agglomerated: anthracite | Free |
| 2701.12.00 | Coal, whether or not pulverized, but not agglomerated: bituminous coal | Free |
| 2701.19.00 | Coal, whether or not pulverized, but not agglomerated: other coal | Free |
| 2701.20.00 | Briquettes, ovoids and similar solid fuels manufactured from coal | Free |