HS Code for Tar sands

Tar sands, also known as oil sands or bituminous sands, are classified under HS code 271410. This heading covers bituminous or oil shale and tar sands. These are naturally occurring mixtures of sand, clay, water, and bitumen—a dense and extremely viscous form of petroleum. The classification is determined by the material's state as a naturally occurring mineral substance. According to the Explanatory Notes for Chapter 27, this heading includes sedimentary rocks and sands containing hydrocarbons which can be recovered only after processing (such as thermal recovery or solvent extraction). The classification remains 271410 as long as the product is the raw mineral or has undergone only basic physical separation from the parent rock, provided it has not been refined into specific petroleum oils.

Products Included

• Raw tar sands
• Crude bitumen-impregnated sands
• Oil sands for synthetic crude production
• Bituminous shale
• Natural asphaltic sands

Common Misclassification

Tar sands are frequently confused with HS code 271320, which covers petroleum bitumen. However, 271320 refers to the residue obtained from the distillation of crude petroleum, whereas 271410 is for the naturally occurring mineral. Another common misclassification is 271500, which covers bituminous mixtures based on natural asphalt or bitumen (such as bituminous mastics or cut-backs). 271500 products are generally processed mixtures used in construction, while 271410 is the raw extractive resource.

FAQ

What is the HS code for raw oil sands?

The HS code for raw oil sands or tar sands is 271410.

Does this code include refined bitumen?

No, refined bitumen produced from petroleum distillation is classified under HS code 271320.