HTS Subheading 2026 Rates 3 sub-classifications

HTS Code 270112: Bituminous coal — 2026 US Tariff Rates

Quick Answer

HTS 270112 = Bituminous coal
Duty rate: Free · Unit: 27-digit · Column 1: Free

Complete Classification Table

All 8-digit and 10-digit tariff codes under HTS subheading 270112. Use this table to find the correct statistical suffix and applicable duty rate for your product.

HTS Code Full Description General Rate Special Rate Column 2 Rate
2701.12.00 Bituminous coal Free — Free
2701.12.00.10 Metallurgical coal — — —
2701.12.00.50 Other — — —

HTS Chapter 27 Classification Guide: Mineral Fuels, Mineral Oils and Products

Chapter 27 covers mineral fuels, mineral oils, petroleum products, natural gas, coal, and bituminous substances. Classification depends on the product's physical state (solid, liquid, gaseous), petroleum distillation range, and sulfur content. This chapter is dominated by energy commodities — crude petroleum alone accounts for the largest share of US imports by value.

Common Misclassification Errors

  • Classifying petroleum products by common name rather than distillation characteristics — the HTS uses specific gravity, boiling range, and sulfur content for classification, not commercial product names
  • Confusing crude petroleum (2709) with petroleum oils (2710) — crude oil is unrefined; any distillation or processing moves the product to heading 2710
  • Failing to account for trade sanctions on energy products from specific countries (e.g., Russian crude oil restrictions)

Duty Calculation Tips for HTS 270112

Mineral fuel duty rates are generally low (many products enter duty-free or at minimal rates under MFN). However, trade sanctions restrict imports from certain countries. DOE Energy Information Administration reporting may be required. EPA renewable fuel standard (RFS) credits apply to biofuel imports. Strategic Petroleum Reserve considerations may affect import timing.

Chapter 27 Frequently Asked Questions

Are petroleum imports subject to trade sanctions?

Yes. The US restricts petroleum imports from several countries, including Russia (price cap and import restrictions), Iran (comprehensive sanctions), and Venezuela (specific sanctions). Sanctions compliance is enforced by OFAC and CBP. Violations carry severe criminal and civil penalties.

What is the Renewable Fuel Standard (RFS) for biofuel imports?

The EPA Renewable Fuel Standard requires that a certain percentage of transportation fuel be derived from renewable sources. Importers of biofuels must comply with RFS requirements, including registering with EPA and acquiring Renewable Identification Numbers (RINs). Non-compliance results in significant penalties.

How is crude oil classified differently from refined petroleum?

Crude oil (heading 2709) is unrefined petroleum as extracted from the ground. Any distillation, processing, or refining moves the product to heading 2710 (petroleum oils and oils from bituminous minerals). The classification depends on the product's physical characteristics at the time of importation, not its origin or intended use.

Do mineral fuel imports require DOE reporting?

Yes. The DOE Energy Information Administration requires weekly and monthly reporting of petroleum imports, including crude oil, petroleum products, and natural gas liquids. Importers must file EIA-814 and other forms. Failure to report can result in civil penalties.

Can natural gas imports qualify for duty-free treatment?

Most natural gas (heading 2711) enters the US duty-free under MFN rates. LNG imports require FERC authorization and DOE export/import authorizations. The US is a net exporter of natural gas, but certain regions import LNG. Check FERC and DOE requirements before importing.

Importing Under HTS 270112: What Importers Ask

How do I verify the correct HTS classification before importing?

Request a binding ruling from CBP's National Commodity Specialist Division. The ruling is valid for 5 years and is binding on all CBP ports. Alternatively, consult a licensed customs broker for a classification opinion. Misclassification can result in retroactive duties and Section 592 penalties.

Can I get duty-free treatment under an FTA for this product?

Check the Special rate column on this page for FTA preferences. If a preferential rate is listed, verify your product meets the FTA's specific rules of origin. All FTAs require origin certification — USMCA, KORUS, and others have specific documentation requirements.

What documentation is required at the port of entry?

At minimum: commercial invoice, packing list, bill of lading, and CBP Form 7501 (Entry Summary). Depending on the product, additional documentation may include FTA certificate of origin, FDA prior notice, USDA phytosanitary certificate, or TSCA certification. CBP may request the foreign supplier's manufacturing records.

At a Glance

  • HTS 270112 includes 3 sub-classifications — refer to the classification table below for individual duty rates.
  • This code falls under a chapter covering mineral fuels, mineral oils, petroleum products, natural gas, coal, and bituminous substances.

What Importers Need to Know About HTS Chapter 27

This subheading falls under an HTS chapter covering mineral fuels, mineral oils, petroleum products, natural gas, coal, and bituminous substances. Importers of these products should be aware of the following trade compliance considerations:

Petroleum imports are monitored by the DOE Energy Information Administration. EPA renewable fuel standard (RFS) credits may apply to biofuel imports.

For the specific subheading HTS 270112, we recommend you:

  1. Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
  2. Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
  3. Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
  4. Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations

Quick Answer: HTS 270112 Duty Rates

HTS subheading 270112 (bituminous coal) contains 3 sub-classifications. 1 suffix carry duty-free General rates. Suffix 2701.12.00: General rate Free. Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.

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Official Sources

PoliteDraft recommends verifying duty rates directly with official government sources before filing import documentation.

PD
PoliteDraft Editorial Team Trade Compliance Writer

Independent editors organize official USITC HTS data and explain how to check the exact suffix, unit, origin, and trade remedies. This site is a research reference, not a customs broker, attorney, or classification opinion.

Data source: USITC HTS 2026 Rev. 19 Last processed: 2026-09-15 Sub-classifications: 3

Related HTS Codes in This Section

270111 270119 270120 270210 270220 270300 270400 270500

Related Chapters

HTS Chapter 27 is frequently cross-referenced with the following chapters in supply chain and trade compliance workflows.

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Browse All HTS Codes in This Section

See the complete list of HTS subheadings under the same section as 270112.

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<strong>Editorial note:</strong> The first listed General rate for HTS 270112 (Bituminous coal) is duty-free in this revision. Check every statistical suffix and the Special column for country-specific treatment before filing.