Heading 2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents

17 declarable lines

Heading 2707 covers oils and other products from high temperature coal tar distillation and similar aromatic products where aromatic constituents by weight exceed nonaromatic constituents. The heading first names benzene, toluene, xylenes, naphthalene and certain aromatic hydrocarbon mixtures, then covers other products such as creosote oils, phenols and carbon black feedstocks.

Products in this heading

Benzene
Toluene
Xylenes, including m-xylene, o-xylene and p-xylene
Naphthalene
Creosote oils
Light oil from coal tar distillation
Carbazole with purity of 65% or more by weight
Carbon black feedstocks

How to choose the right subheading

At heading level, confirm the product comes from high temperature coal tar distillation or is a similar product with aromatic constituents exceeding nonaromatic constituents by weight.
For named products, identify the chemical: benzene, toluene, naphthalene, xylenes, creosote oils or phenols.
For xylenes, choose the line by isomer: m-xylene, o-xylene, p-xylene or other.
For other aromatic hydrocarbon mixtures, check whether 65% or more by volume distills at 250 C by ISO 3405.
For phenol products, check purity and whether the product contains more than 50% by weight hydroxybenzene, or is a cresol with 75% or more purity.

Often confused with

Coal tar pitch
Pitch and pitch coke obtained from coal tar are classified in heading 2708, not with the distilled oils.
Heading 2708
Petroleum lubricating oil
Petroleum oils and preparations containing 70% or more petroleum oils are in heading 2710.
Heading 2710
Petroleum jelly and paraffin wax
These waxes and jelly products are classified in heading 2712.
Heading 2712
Petroleum coke
Petroleum coke and petroleum bitumen residues are in heading 2713.
Heading 2713

Frequently asked questions

What is the HTS code for benzene?

Benzene is classified under 2707.10.00.00, and its general (MFN) rate is Free.

What is the duty on toluene?

Toluene is classified under 2707.20.00.00, and its general (MFN) rate is Free.

How do I classify xylenes?

Classify xylenes by isomer: m-xylene is 2707.30.00.10, o-xylene is 2707.30.00.20, p-xylene is 2707.30.00.30, and other xylene is 2707.30.00.40, each with a general (MFN) 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.