2714

Analysis

Heading 2714 of the Harmonized Tariff Schedule covers bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.

Every one of its 2 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 2714.10 (unnamed, 1 line) and 2714.90 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Crude Petroleum Extraction (211120) and Other Nonmetallic Mineral Mining and Quarrying (21239). 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.