2707.99.55.00 - Metacresol, orthocresol, paracresol and metaparacresol, all the foregoing having a purity of 75 percent or more by weight

This HTS classification covers specific cresols and metacresol, including orthocresol, paracresol, and metaparacresol, provided they meet a minimum purity of 75 percent by weight. These substances are derived from the distillation of high-temperature coal tar or similar processes where aromatic compounds outweigh non-aromatic ones. Their classification within "Other" under "Phenols" indicates they are not specifically defined by other subcategories at this level.

Distinguishing this code from its sibling, 2707.99.51.00, is crucial. That sibling specifically covers products containing more than 50 percent by weight of hydroxybenzene (phenol). This current classification, 2707.99.55.00, on the other hand, applies to those cresols and metacresol that *do not* meet the hydroxybenzene concentration threshold of the sibling, but *do* meet their own purity requirement of 75 percent or more. The distinction hinges on the specific chemical composition and purity of the aromatic constituents.

As this node represents a leaf node within the HTS, there are no further subcategories. Therefore, the focus for classification under 2707.99.55.00 is on accurately verifying the identity of the substance as one of the specified cresols or metacresol and confirming its purity meets the 75 percent threshold by weight. This ensures correct application of duty rates and trade statistics for these specific coal tar derivatives.