HS chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Last updated
Key facts
- Chapter
- 27
- Description
- Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Headings
- 16
- Subheadings
- 43
- Edition
- HS2022
Summary
HS chapter 27 covers mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. It has 16 headings, 27.01 to 27.16, and 43 six-digit subheadings in HS2022. National tariff lines under chapter 27 are live on border.bot for the United States (141 lines, also used by 1 other country).
What this chapter covers
HS chapter 27 covers mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
It has 16 headings, 27.01 to 27.16, and 43 six-digit subheadings in HS2022.
27.03 Peat (including peat litter), whether or not agglomerated
- 2703.00Peat (including peat litter), whether or not agglomerated
27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
- 2704.00Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
27.05 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
- 2705.00Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
- 2706.00Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
27.07 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 non-aromatic constituents
- 2707.10Benzol (benzene)
- 2707.20Toluol (toluene)
- 2707.30Xylol (xylenes)
- 2707.40Naphthalene
- 2707.50Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)
- 2707.91Other: Creosote oils
- 2707.99Other: Other
27.09 Petroleum oils and oils obtained from bituminous minerals, crude
- 2709.00Petroleum oils and oils obtained from bituminous minerals, crude
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
- 2710.12Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Light oils and preparations
- 2710.19Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Other
- 2710.20Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils
- 2710.91Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
- 2710.99Waste oils: Other
27.15 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
- 2715.00Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
27.16 Electrical energy. (optional heading)
- 2716.00Electrical energy. (optional heading)
What it doesn’t cover
Chapter 26, before it, covers ores, slag and ash; chapter 28, after it, covers inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.
How it is structured
Chapter 27 is the first level of the Harmonized System. Its headings add two digits to the chapter number (27.01), and each heading's subheadings add two more.
In other countries
National tariff lines under chapter 27 are live on border.bot for the United States (141 lines, also used by 1 other country).
- United States141 lines, used by 1 other country
Frequently asked questions
What does HS chapter 27 cover?
HS chapter 27 covers mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
How many headings and subheadings are in HS chapter 27?
HS chapter 27 has 16 headings and 43 six-digit subheadings in HS2022.
Which countries’ tariffs list national lines in HS chapter 27?
National tariff lines under chapter 27 are live on border.bot for the United States (141 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 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.