Mineral tar (2706) is the raw or reconstituted tar product before further processing, while coal tar pitch (2708) is the residue remaining after distillation of coal tar. If the material has been distilled and the volatile fractions removed, leaving a solid or semi-solid residue, it is more likely pitch under 2708 rather than tar under 2706.

Mineral tars under 2706 originate from the carbonization of coal, lignite, or peat, whereas petroleum bitumen (asphalt) under heading 2714 is derived from petroleum refining. Laboratory analysis of the aromatic composition and origin feedstock is often needed to support the correct classification when the physical appearance of the two materials is similar.