2707.99.59.00 - Other

This HTS category, HTS Code 2707.99.59.00, encompasses "Other" phenols derived from the distillation of high-temperature coal tar or similar products where aromatic constituents outweigh non-aromatic ones. These are specific phenolic compounds not otherwise enumerated within the more precisely defined subcategories of 2707.99.51.00 and 2707.99.55.00. The classification hinges on the chemical identity and purity of the phenolic substance, and its exclusion from the more specific categories.

This code is distinct from HTS 2707.99.51.00, which specifically covers phenols containing more than 50 percent by weight of hydroxybenzene (phenol itself). It also differs from HTS 2707.99.55.00, which is reserved for mixtures of metacresol, orthocresol, paracresol, and metaparacresol, provided they meet a minimum purity of 75 percent by weight. Therefore, 2707.99.59.00 serves as a residual category for other phenolic compounds or mixtures of phenols not meeting the specific criteria of the aforementioned subheadings.

As this is a leaf node, there are no further subdivisions within this category. Classification under HTS 2707.99.59.00 requires a thorough analysis of the chemical composition and purity to ensure it does not meet the criteria for any more specific classification within Chapter 27, particularly under heading 2707, and specifically within the "Other" subcategories of phenolic compounds. This often necessitates laboratory analysis to confirm the absence of hydroxybenzene above the 50% threshold and to distinguish it from the specified cresol mixtures.