Coal tar pitch (2708) is the non-volatile residue remaining after the distillation of coal tar, typically solid or semi-solid at room temperature. Mineral tar (2706) is the undistilled or reconstituted tar product. Once the volatile fractions have been driven off through distillation, the remaining material is pitch, not tar.

Softening point — typically measured by the ring-and-ball method — determines whether a pitch grade is suitable for electrode binders, roofing applications, or other uses. Different end-use industries specify narrow softening-point ranges, so importers must confirm that the product specification matches the buyer's requirements and that the declared grade is consistent with the classification.