2707.91.00.00 - Creosote oils

This HTS category, 2707.91.00.00, specifically covers creosote oils. Creosote oils are derived from the distillation of high-temperature coal tar. These oils are characterized by a high weight of aromatic constituents, often exceeding that of non-aromatic components, and are primarily utilized for their wood preservative properties, insulation, or as chemical feedstocks. They represent a specific subset of the broader category of oils and other products from coal tar distillation.

Distinguished from its sibling category, 2707.99, which encompasses "Other" oils and products from coal tar distillation not specifically defined elsewhere in 2707, this category is precisely for creosote oils. The key differentiator lies in the specific identification and intended use of creosote oils, which are typically recognized by their distinct composition and application as wood preservatives.

As 2707.91.00.00 is a leaf node, there are no further subcategories. Classification within this heading relies on the definitive characteristics of the product being creosote oil, as opposed to other distillates from coal tar, which would fall under the "Other" subheading. Practical classification requires verification of the product's origin and chemical composition to confirm it meets the criteria for creosote oil.