2706.00.00.00 - Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

This HTS classification, 2706.00.00.00, encompasses a specific group of products derived from the destructive distillation of carbonaceous materials. It includes tar produced from coal, lignite, or peat, as well as other mineral tars. The classification is applicable whether these tars have undergone dehydration to remove water or partial distillation to separate components. Reconstituted tars, which are mixtures or processed forms of these base tars, are also covered under this heading.

When classifying within Chapter 27, it is important to distinguish this heading from other products of distillation. Unlike mineral oils or petroleum products classified in other headings, the materials covered here originate from solid fossil fuels and possess distinct chemical properties and uses. Furthermore, this category is distinct from "pitch and pitch coke" (which falls under a separate heading), generally referring to the tar itself rather than the residue left after distillation or coking processes.

As a leaf node in the HTS structure, 2706.00.00.00 does not have further subdivisions. Therefore, accurate classification relies on confirming that the imported or exported material meets the description of distilled mineral tar or reconstituted tar, considering its source material and any processing it has undergone. Practical classification will involve examining product specifications, technical data sheets, and laboratory analysis to confirm its identity and origin.