2707.99.20.00 - Picolines 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2707.99.20.00, specifically covers "Picolines." Picolines are pyridine derivatives characterized by a methyl group attached to the pyridine ring. They are typically obtained from the distillation of high-temperature coal tar and are recognized for their aromatic nature, where the weight of aromatic constituents significantly exceeds that of non-aromatic constituents. These compounds serve as intermediates in the production of various chemicals, including pharmaceuticals, agricultural chemicals, and dyes.
When classifying within the broader "Other" category under 2707.99, it is crucial to distinguish picolines from their siblings. "Light oil" (2707.99.10.00) is a broader petroleum fraction with a lower boiling range. "Carbazole having a purity of 65 percent or more by weight" (2707.99.40.00) is a specific nitrogen-containing heterocyclic aromatic compound with distinct chemical properties. "Phenols" are hydroxylated aromatic hydrocarbons, and the catch-all "Other" (2707.99.90) is reserved for products not otherwise specified. Picolines are identifiable by their specific chemical structure and boiling point range, setting them apart from these related but distinct coal tar distillates.
As this is a leaf node, there are no further subcategories for 2707.99.20.00. Classification within this code relies on the precise identification of the material as picoline. This includes confirming its origin from coal tar distillation and its chemical composition, ensuring it meets the definition of these methyl-substituted pyridine compounds, and that it is not classifiable under any more specific provision within Chapter 27, particularly other subheadings of 2707.