HS 270799 Other
Quick Answer: HS code 2707.99, "Other," encompasses a diverse range of aromatic hydrocarbon mixtures and similar products not specifically classified elsewhere within Chapter 27. This includes various industrial chemicals derived from the distillation of high-temperature coal tar or petroleum, such as crude light oils, solvent naphtha, and other complex aromatic blends. Duty rates vary significantly by jurisdiction and specific product. In the UK, many subheadings under 2707.99 are duty-free (0.00%). The EU TARIC shows rates such as 1.70% ad valorem, alongside numerous 0.00% rates. The US Harmonized Tariff Schedule presents a complex landscape, with rates ranging from "Free" for eligible products under various trade agreements (e.g., A, AU, KR) to specific duties like 15.4¢/kg + 40% ad valorem, or 0.9¢/kg + 3% ad valorem, depending on the precise chemical composition and end-use. Importers and customs brokers must meticulously classify products to the 8-digit or 10-digit level to determine the exact applicable duty and leverage available preferential trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707990000 | — | — | — |
| 2707991900 | 0.00 % | — | — |
| 2707992010 | 0.00 % | — | — |
| 2707995000 | 0.00 % | — | — |
| 2707999100 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707990000 | — | — | — |
| 2707991100 | 1.70 % | — | — |
| 2707991900 | 0.00 % | — | — |
| 2707992000 | 0.00 % | — | — |
| 2707992090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707999010 | — | — | ["bbl"] |
| 2707994000 | 0.9¢/kg + 3% | Free (18 programs) | ["kg"] |
| 2707995100 | 2.9¢/kg + 12.5% | Free (17 programs) | ["kg"] |
| 2707995500 | 0.9¢/kg + 3% | Free (17 programs) | ["kg"] |
| 2707995900 | Free | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 2707.99?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 270799 cover?
This subheading covers "Other" products of Heading 2707, which 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. Specifically, HS 270799 captures those aromatic hydrocarbon mixtures not elsewhere specified within subheadings 270710 through 270760, such as crude light oils, benzol, toluol, xylol, naphthalene, and phenol. The WCO Harmonized System Explanatory Notes for Heading 2707 clarify that this includes various mixtures of aromatic hydrocarbons obtained from coal tar distillation or similar processes, provided they meet the aromatic constituent weight criteria, and are not pure isolated compounds classified elsewhere.
What falls outside HS 270799?
The following products are excluded from HS 270799: pure, isolated chemical compounds of defined chemical composition, which are generally classified in Chapter 29, even if derived from coal tar distillation. For instance, pure benzene (2902.20), pure toluene (2902.30), or pure xylene (2902.41, 2902.42, 2902.43) are specifically excluded, as are pure naphthalene (2902.90) and pure phenols (2907). Furthermore, petroleum oils and oils obtained from bituminous minerals, which are classified in Heading 2710, are distinct from coal tar products and are therefore not covered by this subheading, even if they contain aromatic constituents. Products that are clearly defined in other subheadings of 2707, such as benzol (2707.10) or xylol (2707.30), are also excluded from this "Other" category.
What are common classification mistakes for HS 270799?
A common error is misclassifying pure, isolated aromatic compounds under HS 270799 instead of their specific Chapter 29 headings. Importers sometimes overlook the distinction between mixtures of aromatic hydrocarbons and chemically defined pure compounds, leading to incorrect classification. Another frequent mistake involves confusing coal tar distillation products with petroleum products, which fall under Heading 2710. Applying General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial. Failure to accurately assess the chemical composition, particularly the purity and the weight ratio of aromatic to non-aromatic constituents, can lead to significant classification errors and potential duty discrepancies.
How should importers classify products under HS 270799?
The correct procedure for classifying products under HS 270799 involves a thorough analysis of the product's chemical composition and origin. Importers and customs brokers must first confirm that the product is an oil or other product of the distillation of high temperature coal tar, or a similar product where the weight of aromatic constituents exceeds that of non-aromatic constituents, as per Heading 2707. Next, they must ensure the product is not a pure, isolated chemical compound classifiable in Chapter 29. Finally, they must verify that the product does not fall into any other specific subheading within 2707 (e.g., 2707.10 for benzol). Consulting laboratory analysis reports, Safety Data Sheets (SDS), and referencing the WCO Explanatory Notes and official tariff schedules like the USITC HTSUS or EU TARIC is essential for accurate classification.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical Most Favored Nation (MFN) duty rates for products classified under HS code 2707.99 ('Other')?
The Most Favored Nation (MFN) duty rates for products under HS 2707.99 can vary significantly by importing country. For example, some countries may apply a 0.00% ad valorem rate, while others might impose a 1.70% ad valorem rate. More complex tariffs, such as 15.4¢/kg + 40% or 0.9¢/kg + 3%, are also possible depending on the specific national tariff schedule. Importers should consult the official tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the precise applicable MFN rate.
Which preferential trade agreements offer duty-free treatment for goods under HS 2707.99?
Many preferential trade agreements provide duty-free access for goods classified under HS 2707.99, provided the goods meet the respective rules of origin. Based on common agreements, duty-free treatment (indicated as 'Free') is often available for imports from countries party to agreements such as: Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), El Salvador (E), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others. Importers must ensure they have the correct origin documentation, such as a Certificate of Origin, to claim these preferential rates.
What criteria determine if a product falls under the 'Other' subheading of HS 2707.99?
HS 2707 covers 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. The subheading 2707.99, designated as 'Other,' is a residual category. A product falls under 2707.99 if it meets the general description of heading 2707 but is not specifically enumerated in any of the more specific subheadings (e.g., 2707.10 for Benzol, 2707.20 for Toluol, 2707.30 for Xylol, 2707.40 for Naphthalene, 2707.50 for other aromatic hydrocarbon mixtures, 2707.60 for Phenols, 2707.91 for Creosote oils). Classification requires a detailed chemical analysis to confirm the composition and ensure it does not fit a more specific HS code within Chapter 27 or elsewhere.
Are there specific documentation requirements for importing products under HS 2707.99, beyond standard customs documents?
Beyond standard import documentation such as the commercial invoice, packing list, and bill of lading/air waybill, products under HS 2707.99, being chemical products, may be subject to additional regulatory requirements. These can include Safety Data Sheets (SDS) to comply with chemical safety regulations (e.g., OSHA in the US, REACH in the EU), certificates of analysis (CoA) detailing chemical composition, and potentially permits or licenses from environmental or chemical control agencies depending on the specific substance and its intended use. Importers should verify national regulations of the destination country for any specific chemical import controls or registration requirements.