Coal Tar Creosote for Wood Preservation from Mexico
Creosote is a dark, oily liquid distilled from coal tar, consisting wholly of polycyclic aromatic hydrocarbons (PAHs) naturally found in coal tar. It is used primarily as a wood preservative for railroad ties, utility poles, and marine pilings to protect against rot and insects. Classified under HTS 3824.99.21.00 because it contains 5% or more aromatic substances entirely derived from natural coal tar components.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Obtain EPA TSCA certification as creosote is regulated as a hazardous substance; provide Material Safety Data Sheets (MSDS)
• Verify 100% coal tar origin via supplier certificates to avoid misclassification into synthetic mixtures