2707.30.00.30 - p-Xylene

This HTS classification covers p-xylene, a specific isomer of xylene. Xylenes, as a group, are aromatic hydrocarbons derived from the distillation of high-temperature coal tar or similar processes where aromatic compounds constitute the majority by weight. These are distinct from petroleum-derived xylene mixtures, which would fall under different HTS headings. P-xylene is characterized by its specific chemical structure where methyl groups are positioned at opposite (para) positions on the benzene ring.

Within the broader category of xylenes (2707.30), p-xylene is differentiated from its isomeric counterparts, m-xylene (meta-xylene, 2707.30.00.10) and o-xylene (ortho-xylene, 2707.30.00.20). While all are C8 aromatic hydrocarbons and isomers of xylene, they differ in the relative positions of their methyl groups on the benzene ring, leading to distinct physical and chemical properties and consequently, different applications. This classification specifically isolates p-xylene for distinct tariff treatment.

As this is a leaf node in the HTS, there are no further subdivisions. Therefore, classification within 2707.30.00.30 is determined solely by the identification of the product as p-xylene, meeting the criteria of being derived from coal tar distillation (or similar processes) and exhibiting the para-isomer structure. Importers and exporters should ensure accurate product specifications and analytical data to confirm the identity of p-xylene for correct customs declaration.