HS 270750 Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)

What products does HS 270750 cover?

This subheading covers specific aromatic hydrocarbon mixtures characterized by their distillation range. According to the Harmonized System Nomenclature, specifically Chapter 27, Heading 2707 encompasses oils and other products of the distillation of high temperature coal tar and similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Subheading 270750 precisely defines "Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)." This includes mixtures predominantly composed of aromatic compounds, such as benzene, toluene, xylenes, and naphthalene, provided they meet the specified distillation criteria, as detailed in the USITC Harmonized Tariff Schedule and EU TARIC Explanatory Notes.

What falls outside HS 270750?

The following products are excluded from HS 270750: separate chemically defined pure organic compounds, which are classified in Chapter 29, even if they are aromatic hydrocarbons. For instance, pure benzene (2902.20), pure toluene (2902.30), or pure xylenes (2902.4x) are specifically excluded. Furthermore, mixtures that do not meet the stringent distillation requirement of 65% or more by volume distilling at 250 °C are also excluded, potentially falling into other subheadings of 2707, such as 2707.99 for "Other" products, or even Chapter 38 if they are preparations not elsewhere specified or included. Petroleum oils and oils obtained from bituminous minerals, which are covered in Heading 2710, are also distinct and not classified here.

What are common classification mistakes for HS 270750?

A common error is misinterpreting the distillation criterion or failing to conduct the specified ISO 3405/ASTM D 86 test. Importers sometimes classify mixtures based solely on their aromatic content without verifying the precise distillation range, leading to incorrect classification. Another frequent mistake is classifying pure aromatic compounds under this subheading, despite the clear distinction that Chapter 29 is reserved for separate chemically defined organic compounds. Applying General Interpretative Rule (GRI) 1, the legal text of the heading and subheading must be strictly followed, meaning both the "aromatic hydrocarbon mixture" and the "65% or more by volume distils at 250 °C" conditions are mandatory for classification under 270750. Overlooking the "mixtures" aspect and attempting to classify single compounds is a significant misstep.

How should importers classify products under HS 270750?

The correct procedure for classifying products under HS 270750 involves a multi-step approach for importers and customs brokers. First, verify that the product is indeed an "aromatic hydrocarbon mixture" and not a pure, chemically defined compound. Second, and critically, ensure that the product has been tested using either the ISO 3405 method or the equivalent ASTM D 86 method to confirm that "65% or more by volume (including losses) distils at 250 °C." This test result is non-negotiable and must be documented. Importers should obtain a Certificate of Analysis (CoA) or similar laboratory report from the supplier explicitly stating compliance with this distillation criterion. If the product meets both the chemical composition and the distillation range, then classification under 270750 is appropriate, adhering to GRI 1 for precise application of the legal text.