HS 270791 Other

Quick Answer: HS code 2707.91, "Other," falls under Chapter 27, which covers mineral fuels, mineral oils, and products of their distillation. Specifically, 2707.91 encompasses aromatic hydrocarbon mixtures not elsewhere specified within heading 2707, such as those obtained from high-temperature coal tar distillation or similar processes. These are typically complex mixtures of organic compounds used as chemical feedstocks, solvents, or fuel components. For importers and exporters, understanding the specific composition is crucial for accurate classification. Duty rates vary significantly: the UK applies a 0.00% ad valorem rate, while the EU imposes 1.70% ad valorem. The US generally offers "Free" duty rates for this classification. Importers should verify specific product details against national tariff schedules to ensure compliance and accurate duty calculation, particularly given the "Other" designation which often requires detailed product analysis.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2707910000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2707910000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2707910000 Free — ["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 270791 cover?

This subheading covers "Other" products falling under Heading 2707, which specifically encompasses 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 non-aromatic constituents. HS 270791 is a residual category for those products not specifically enumerated in subheadings 270710 through 270760, such as benzene, toluene, xylenes, naphthalene, and phenol. As per the WCO Harmonized System Explanatory Notes and confirmed by USITC and EU TARIC definitions, this includes various complex mixtures derived from coal tar distillation that meet the aromatic constituent threshold but lack specific chemical identification for more precise classification elsewhere within the heading.

What falls outside HS 270791?

The following products are excluded from HS 270791: pure individual aromatic compounds specifically provided for in subheadings 270710 through 270760, such as pure benzene (270710), toluene (270720), xylenes (270730), naphthalene (270741 or 270749), and phenol (270760). Additionally, products where the weight of the non-aromatic constituents equals or exceeds that of the aromatic constituents are excluded from Heading 2707 entirely and would typically fall under Chapter 27, such as certain petroleum oils or other mineral oils (e.g., Heading 2710). Crude oils from petroleum or bituminous minerals are also excluded, as they are classified under Heading 2709.

What are common classification mistakes for HS 270791?

A common error is misclassifying specific, pure aromatic compounds under HS 270791 instead of their more specific subheadings within Heading 2707. Importers sometimes default to "Other" without thoroughly checking if the product, such as a high-purity naphthalene, qualifies for 270741 or 270749. Another frequent mistake involves classifying mixtures where the aromatic constituents do not exceed the non-aromatic constituents by weight under Heading 2707, violating the primary scope of the heading as defined by Legal Note 2 to Chapter 27 and General Interpretative Rule (GRI) 1. This often leads to incorrect duty assessments and potential penalties for non-compliance.

How should importers classify products under HS 270791?

The correct procedure for classifying products under HS 270791 involves a systematic approach. First, verify that the product is indeed an oil or other product of high-temperature coal tar distillation, or a similar product. Second, confirm that the weight of the aromatic constituents exceeds that of the non-aromatic constituents, which is a critical threshold for Heading 2707. Third, meticulously review subheadings 270710 through 270760 to ensure the product is not specifically enumerated there. Only if the product meets the general criteria for Heading 2707 and is not covered by a more specific subheading should it be classified under 270791. Importers and customs brokers should always consult laboratory analysis reports for chemical composition to ensure accuracy, adhering to GRI 1 for precise classification.

Which HS Codes Are Related?

HS 270799 HS 730791 HS 440791 HS 200791 HS 620791 HS 860791

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the Harmonized System (HS) classification for 'Creosote oils' and what are the general Most Favored Nation (MFN) duty rates in key markets?

HS code 2707.91 specifically covers 'Creosote oils'. These are complex mixtures of hydrocarbons obtained from the distillation of coal tar or high-temperature lignite tar. For MFN duty rates, importers should consult the specific tariff schedule of the importing country. For example, the United States generally applies a 'Free' duty rate for products under HTSUS 2707.91.00.00. The European Union's TARIC database indicates a '0.00 %' ad valorem duty rate for CN 2707 91 00. The UK Global Tariff (UKGT) also lists a '0.00 %' duty rate for goods under code 2707 91 00 00. It is crucial to verify the current rates directly from the official USITC HTSUS, EU TARIC, or UK Trade Tariff websites, as rates can change.

Are there any preferential duty rates available for 'Creosote oils' under HS 2707.91 through major trade agreements?

Yes, preferential duty rates may be available for 'Creosote oils' (HS 2707.91) depending on the country of origin and applicable trade agreements. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Mexico or Canada and meeting the rules of origin for HTSUS 2707.91.00.00 would typically qualify for a 'Free' duty rate. Similarly, the EU has various free trade agreements (FTAs) that could grant preferential treatment, often resulting in a '0.00 %' duty rate, provided the product meets the specific rules of origin of the respective agreement (e.g., EU-Korea FTA, EU-Japan EPA). Importers should ascertain the origin of their goods and consult the specific trade agreement's rules of origin to claim preferential treatment, ensuring all documentation requirements, such as a certificate of origin, are met.

What are the key classification criteria and characteristics that define 'Creosote oils' under HS 2707.91, distinguishing them from other products in Chapter 27?

The classification of 'Creosote oils' under HS 2707.91 is primarily based on their origin and chemical composition. According to the Harmonized System Explanatory Notes (HSEN) for heading 27.07, 'creosote oils' are products obtained from the distillation of coal tar or high-temperature lignite tar. They are distinguished by their specific boiling range and phenolic content. They are generally heavier fractions than light oils and are typically used as wood preservatives, disinfectants, or in the production of carbon black. Key characteristics include a high content of aromatic hydrocarbons, phenols, and cresols. It's essential to differentiate them from petroleum oils (Chapter 27, generally headings 27.09-27.10) or other aromatic mixtures that do not originate from coal tar distillation, as their classification would fall under different headings.

What specific documentation is required for importing 'Creosote oils' (HS 2707.91), beyond standard customs paperwork?

Beyond standard customs documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importing 'Creosote oils' (HS 2707.91) may require additional regulatory documentation due to their nature and potential uses. Depending on the importing country, this could include: 1. Safety Data Sheets (SDS): Essential for hazardous materials, providing information on chemical properties, hazards, and safe handling. 2. Certificates of Analysis (CoA): To verify the chemical composition and ensure compliance with product specifications or national standards. 3. Import Permits/Licenses: Some countries may require specific permits for chemicals or products with environmental implications. 4. Compliance with REACH (EU) or TSCA (USA): For imports into the EU, 'Creosote oils' may be subject to registration, evaluation, authorization, and restriction of chemicals (REACH) regulations. Similarly, in the US, the Toxic Substances Control Act (TSCA) may apply. Importers should verify national chemical control regulations. 5. Certificate of Origin: Crucial for claiming preferential duty rates under free trade agreements. Customs brokers should confirm all applicable national and international regulations prior to shipment.