2707.99 - Other:

This HTS category, 2707.99, encompasses a range of products derived from the distillation of high-temperature coal tar, or similar products where the weight of aromatic constituents is dominant. These are oils and other substances that do not fit into the more specific subheadings within Chapter 2707. It represents a residual category for aromatic-rich products not otherwise classified.

Unlike its sibling category 2707.91.00.00, which specifically covers creosote oils, this category is broader and includes a variety of other distillation products. The key distinguishing factor is that creosote oils have their own dedicated classification, leaving 2707.99 to capture the remaining "other" products within this broad group.

The subcategories within 2707.99 further refine the classification of these residual products. For instance, it includes specific aromatic compounds like light oil, picolines, and carbazole with specified purity levels. The "Phenols" grouping signifies a category for various phenolic compounds derived from coal tar, and the final subheading, 2707.99.90, acts as a catch-all for any remaining products that meet the general description of 2707.99 but do not qualify for the more specific subheadings.