# United States tariff lines under HS 2707.99

> The United States tariff splits HS 2707.99 (other: Other) into 8 national lines: 2707.99.10.00 (light oil), 2707.99.20.00 (picolines), 2707.99.40.00 (carbazole having a purity of 65 percent or more by weight), 2707.99.51.00 (containing more than 50 percent by weight of hydroxybenzene) and 4 others. The general (MFN) duty differs by line: free on 2707.99.10.00, free on 2707.99.20.00, 0.9¢/kg + 3% on 2707.99.40.00, 2.9¢/kg + 12.5% on 2707.99.51.00, 0.9¢/kg + 3% on 2707.99.55.00, free on 2707.99.59.00, free on 2707.99.90.10 and free on 2707.99.90.90.

Source: https://border.bot/countries/united-states/hs-codes/270799
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 27](https://border.bot/countries/united-states/hs-codes/27) / [2707.99](https://border.bot/countries/united-states/hs-codes/270799)

## Key facts

- HS subheading: [2707.99](https://border.bot/hs-codes/270799)
- National lines: 8
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

## United States lines under 2707.99

The United States tariff splits HS 2707.99 (other: Other) into 8 national lines: 2707.99.10.00 (light oil), 2707.99.20.00 (picolines), 2707.99.40.00 (carbazole having a purity of 65 percent or more by weight), 2707.99.51.00 (containing more than 50 percent by weight of hydroxybenzene) and 4 others.

The general (MFN) duty differs by line: free on 2707.99.10.00, free on 2707.99.20.00, 0.9¢/kg + 3% on 2707.99.40.00, 2.9¢/kg + 12.5% on 2707.99.51.00, 0.9¢/kg + 3% on 2707.99.55.00, free on 2707.99.59.00, free on 2707.99.90.10 and free on 2707.99.90.90.

- [2707.99.10.00](https://border.bot/countries/united-states/hs-codes/2707991000) Other, Other, Light oil. Duty (MFN): free
- [2707.99.20.00](https://border.bot/countries/united-states/hs-codes/2707992000) Other, Other, Picolines. Duty (MFN): free
- [2707.99.40.00](https://border.bot/countries/united-states/hs-codes/2707994000) Other, Other, Carbazole having a purity of 65 percent or more by weight. Duty (MFN): 0.9¢/kg + 3%
- [2707.99.51.00](https://border.bot/countries/united-states/hs-codes/2707995100) Other, Other, Phenols, Containing more than 50 percent by weight of hydroxybenzene. Duty (MFN): 2.9¢/kg + 12.5%
- [2707.99.55.00](https://border.bot/countries/united-states/hs-codes/2707995500) Other, Other, Phenols, Metacresol, orthocresol, paracresol and metaparacresol, all the foregoing having a purity of 75 percent or more by weight. Duty (MFN): 0.9¢/kg + 3%
- [2707.99.59.00](https://border.bot/countries/united-states/hs-codes/2707995900) Other, Other, Phenols, Other. Duty (MFN): free
- [2707.99.90.10](https://border.bot/countries/united-states/hs-codes/2707999010) Other, Other, Other, Carbon black feedstocks. Duty (MFN): free
- [2707.99.90.90](https://border.bot/countries/united-states/hs-codes/2707999090) Other, Other, Other, Other. Duty (MFN): free

## In other countries

No other national tariff on border.bot has live lines under 2707.99 yet.

- [The Harmonized System text for 2707.99](https://border.bot/hs-codes/270799)

- Previous subheading: [2707.91](https://border.bot/countries/united-states/hs-codes/270791) Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents
- Next subheading: [2708.10](https://border.bot/countries/united-states/hs-codes/270810) Pitch and pitch coke, obtained from coal tar or from other mineral tars

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 2707.99?

The United States tariff splits HS 2707.99 (other: Other) into 8 national lines: 2707.99.10.00 (light oil), 2707.99.20.00 (picolines), 2707.99.40.00 (carbazole having a purity of 65 percent or more by weight), 2707.99.51.00 (containing more than 50 percent by weight of hydroxybenzene) and 4 others.

### What is the duty on HS 2707.99 in the United States?

The general (MFN) duty differs by line: free on 2707.99.10.00, free on 2707.99.20.00, 0.9¢/kg + 3% on 2707.99.40.00, 2.9¢/kg + 12.5% on 2707.99.51.00, 0.9¢/kg + 3% on 2707.99.55.00, free on 2707.99.59.00, free on 2707.99.90.10 and free on 2707.99.90.90.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/270799.json