2707 - 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 nonaromatic constituents:
Sub-classifications
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2707 3000
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2707 4000 00
Overview
This HTS category, 2707, encompasses a specific group of products derived from the high-temperature distillation of coal tar. These are essentially aromatic hydrocarbon mixtures and their individual components. Key to this classification is that the weight of the aromatic constituents must exceed that of the non-aromatic constituents. This distinction is crucial for separating these products from other mineral oils and their distillates found in Chapter 27.
Unlike sibling categories such as live animals (Chapters 01) or other mineral fuels, HTS 2707 focuses exclusively on the chemical byproducts of coal tar processing. Its position within Section V, "Mineral Products," and Chapter 27, "Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes," reinforces this focus on refined hydrocarbon materials.
The subcategories within 2707 provide for the detailed classification of specific aromatic hydrocarbons obtained from this process, including Benzene, Toluene, Xylenes, and Naphthalene. Furthermore, it includes "Other aromatic hydrocarbon mixtures" that meet precise distillation criteria, as well as a residual "Other" category for products not otherwise specified, allowing for comprehensive classification of these coal tar derivatives.