2707.99.51.00 - Containing more than 50 percent by weight of hydroxybenzene

This HTS category, 2707.99.51.00, specifically classifies phenolic compounds derived from the distillation of high-temperature coal tar, or similar products where aromatic constituents outweigh non-aromatic ones. The defining characteristic of this subheading is the presence of hydroxybenzene (also known as phenol) as the predominant component, comprising more than 50 percent by weight of the substance. These are typically pure or semi-pure forms of phenol used in various industrial applications, such as the production of resins, pharmaceuticals, and disinfectants.

This classification distinguishes itself from its siblings by its focus on a specific chemical composition. For instance, sibling 2707.99.55.00 covers specific cresol isomers (metacresol, orthocresol, paracresol, and metaparacresol) when they possess a purity of 75 percent or more by weight. In contrast, 2707.99.51.00 is not limited to specific cresol isomers and focuses solely on the weight percentage of hydroxybenzene to define its scope. The other sibling, 2707.99.59.00, serves as a residual category for other phenolic compounds not otherwise specified.

As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, the primary classification criteria for goods falling under 2707.99.51.00 are the origin from coal tar distillation (or similar sources with a high aromatic content) and the specific chemical composition, namely, containing more than 50 percent by weight of hydroxybenzene. Importers must ensure that their product's chemical analysis confirms this precise composition to accurately classify it under this subheading.