2707.99.10.00 - Light oil

This HTS subheading, 2707.99.10.00, specifically covers "Light oil" that falls within the broader category of oils and other products derived from the distillation of high-temperature coal tar. These are aromatic hydrocarbon mixtures characterized by their lower boiling points and volatility compared to heavier fractions. The designation of "light oil" implies a specific boiling range and composition, differentiating it from other distilled coal tar products.

While other categories at this level, such as picolines (2707.99.20.00) and carbazole (2707.99.40.00), cover specific chemical compounds isolated from coal tar, and "Phenols" represents a distinct class of compounds, this "Light oil" category encompasses a broader mixture. It is for those distillates that are not specifically identified as picolines, carbazole of the specified purity, or phenols, but still meet the criteria of being derived from coal tar and having a high aromatic content.

As this subheading is a leaf node, it does not have further subdivisions. Therefore, the classification under 2707.99.10.00 hinges on whether a product fits the description of "Light oil" derived from coal tar distillation and is not classifiable under the more specific sibling subheadings. The classification will rely on the precise boiling range, chemical composition, and intended use characteristics that define it as distinct from other enumerated products.