HS 270740 Naphthalene
Quick Answer: HS Code 270740 specifically covers Naphthalene, a white crystalline solid derived from coal tar or petroleum. This product is primarily used in the manufacture of phthalic anhydride, which in turn is used to produce plastics, dyes, and resins. It also finds applications in moth repellents and other chemical syntheses. For importers and exporters, the good news is that Naphthalene under this classification generally faces a 0.00% ad valorem duty rate in the UK and EU, and is "Free" (0.00% ad valorem) in the United States, according to the UK Trade Tariff, EU TARIC, and USITC Harmonized Tariff Schedule respectively. This widespread duty-free status simplifies trade, reducing cost barriers for businesses dealing in this essential chemical compound.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707400000 | Free | — | ["kg","liters"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 270740 cover?
This subheading covers naphthalene, which is a white, crystalline, aromatic hydrocarbon with the chemical formula C10H8. It is obtained from coal tar or petroleum and is the simplest polycyclic aromatic hydrocarbon. The World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2707 specifically identify naphthalene as one of the principal constituents of coal tar distillation products, falling under "oils and other products of the distillation of high temperature coal tar." Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align, confirming that this code is exclusively for naphthalene in its various forms, provided it meets the purity requirements for Heading 2707.
What falls outside HS 270740?
The following products are excluded from HS 270740: crude light oils containing less than 65% by volume distilling at 250°C (which typically fall under 2707.10), benzene (2707.10), toluene (2707.20), xylenes (2707.30), and other aromatic hydrocarbon mixtures not specifically identified as naphthalene. Furthermore, chemically pure naphthalene (purity 99.5% or more by weight) is excluded and classified under Chapter 29, specifically subheading 2902.90. This distinction is crucial as Heading 2707 generally covers products that are not chemically pure, or are mixtures, whereas Chapter 29 is reserved for separate chemically defined organic compounds.
What are common classification mistakes for HS 270740?
A common error is misclassifying chemically pure naphthalene (99.5% or more by weight) under 270740 instead of 2902.90. This mistake often arises from overlooking the purity threshold specified in Chapter 29, Note 1, which dictates that separate chemically defined organic compounds of a purity of 99.5% or more by weight are to be classified in Chapter 29. Another frequent error involves classifying mixtures containing naphthalene but where naphthalene is not the predominant aromatic constituent, or where the product is clearly a different specific aromatic hydrocarbon, leading to incorrect placement within other subheadings of 2707 or even entirely different chapters.
How should importers classify products under HS 270740?
The correct procedure for classifying products as HS 270740 involves first confirming the chemical identity of the product as naphthalene. Importers and customs brokers must then verify the purity of the naphthalene. If the purity is 99.5% or more by weight, it must be classified under 2902.90. If the purity is less than 99.5% by weight, or if it is a mixture where naphthalene is the primary component and not a separate chemically defined compound of high purity, then 270740 is appropriate. Always consult laboratory analysis reports or Certificates of Analysis (CoAs) to ascertain purity and chemical composition, and refer to General Interpretative Rule (GRI) 1 for primary classification based on the terms of the headings and section or chapter notes.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for Naphthalene (HS 270740) in major markets?
Naphthalene, classified under HS 2707.40, generally benefits from low or zero Most Favored Nation (MFN) duty rates in many major trading blocs. For example, the United States (under the Harmonized Tariff Schedule of the United States, HTSUS) typically applies a 'Free' (0.00%) MFN duty rate. Similarly, the European Union (EU TARIC) and the United Kingdom (UK Global Tariff) also generally apply a 0.00% ad valorem duty rate for imports of Naphthalene. Importers should always verify the specific duty rate applicable to their country of import and origin using the official tariff databases.
What are the key classification criteria for Naphthalene under HS 2707.40?
HS 2707.40 specifically covers 'Naphthalene'. The primary classification criterion is the chemical identity of the product. Naphthalene (C10H8) is a polycyclic aromatic hydrocarbon. It is typically presented in solid form, often as white flakes or pellets, and is derived from coal tar or petroleum. Importers must ensure that the product being declared is indeed pure naphthalene or mixtures where naphthalene is the predominant component, as other aromatic hydrocarbons of heading 2707 are classified separately (e.g., benzene, toluene, xylenes). The WCO Explanatory Notes for Chapter 27 provide further guidance on the scope of this heading.
Are there any preferential duty rates available for Naphthalene (HS 2707.40) under common trade agreements?
Given that the MFN duty rates for Naphthalene (HS 2707.40) are often 0.00% in many developed economies, the practical benefit of preferential trade agreements for duty reduction may be limited. However, preferential agreements can still be relevant for rules of origin, customs procedures, and non-tariff measures. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement) or various EU Free Trade Agreements, Naphthalene originating from a partner country would typically also enter duty-free, provided the product meets the specific rules of origin criteria outlined in the respective agreement. Importers should consult the origin provisions of applicable trade agreements to ensure compliance, even when the MFN rate is zero.
What documentation is typically required for importing Naphthalene (HS 2707.40)?
Standard import documentation applies to Naphthalene (HS 2707.40). This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. Depending on the country of origin and destination, a Certificate of Origin may be required, especially if claiming preferential tariff treatment (even for a 0% duty rate, to prove origin). As Naphthalene is a chemical, a Safety Data Sheet (SDS) is also crucial for hazard communication and may be requested by customs or other regulatory agencies for safety and environmental compliance. Importers should also be aware of any specific chemical import regulations or licensing requirements in the destination country.