Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
1 declarable lines
Heading 2706 covers mineral tars produced by distilling coal, lignite or peat, plus other mineral tars. It has a single declarable line, 2706.00.00.00, and the products can be dehydrated, partially distilled or reconstituted. The general (MFN) duty rate for this line is Free.
Products in this heading
- Coal tar from a coke oven
- Lignite tar
- Peat tar
- Reconstituted mineral tar
- Partially distilled mineral tar
- Dehydrated coal tar
- Mineral tar from oil shale distillation
How to choose the right subheading
- Source material: coal, lignite, peat or another mineral.
- Whether the tar is crude, dehydrated, partially distilled or reconstituted; all fall in the same line.
- Whether the product is a tar, not a gas, pitch, oil fraction or prepared bituminous mixture.
- Chapter 27 applies to mineral tars, not tars from wood or other non-mineral sources.
Often confused with
- Heading 2705Coal gas, water gas and producer gas
These are gases, not tars.
- Heading 2707Distilled coal tar oils high in aromatics
Oils from high temperature coal tar distillation go to 2707.
- Heading 2708Coal tar pitch
Pitch is the residue left after tar distillation and is a separate heading.
- Heading 2709Crude petroleum oils
Petroleum oils are mineral oils but classified in 2709, not as tar.
- Heading 2715Bituminous mastics and cut-backs
Prepared bituminous mixtures based on mineral tar belong in 2715.
Frequently asked questions
What is the HTS code for coal tar?
Coal tar is classified under 2706.00.00.00, which covers tar distilled from coal, lignite or peat and other mineral tars. The general (MFN) duty rate is Free.
What is the duty on peat tar?
Peat tar falls under 2706.00.00.00 and the general (MFN) duty rate is Free.
How do I classify reconstituted mineral tar?
Reconstituted tars are named in heading 2706 and are declared under 2706.00.00.00, with a general (MFN) duty rate of Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.