# HS chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes > 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). Source: https://border.bot/hs-codes/27 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 27](https://border.bot/hs-codes/27) ## Key facts - Chapter: 27 - Description: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes - Headings: 16 - Subheadings: 43 - Edition: HS2022 ## 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. ### [27.01](https://border.bot/hs-codes/2701) Coal; briquettes, ovoids and similar solid fuels manufactured from coal - [2701.11](https://border.bot/hs-codes/270111) Coal, whether or not pulverised, but not agglomerated: Anthracite - [2701.12](https://border.bot/hs-codes/270112) Coal, whether or not pulverised, but not agglomerated: Bituminous coal - [2701.19](https://border.bot/hs-codes/270119) Coal, whether or not pulverised, but not agglomerated: Other coal - [2701.20](https://border.bot/hs-codes/270120) Briquettes, ovoids and similar solid fuels manufactured from coal ### [27.02](https://border.bot/hs-codes/2702) Lignite, whether or not agglomerated, excluding jet - [2702.10](https://border.bot/hs-codes/270210) Lignite, whether or not pulverised, but not agglomerated - [2702.20](https://border.bot/hs-codes/270220) Agglomerated lignite ### [27.03](https://border.bot/hs-codes/2703) Peat (including peat litter), whether or not agglomerated - [2703.00](https://border.bot/hs-codes/270300) Peat (including peat litter), whether or not agglomerated ### [27.04](https://border.bot/hs-codes/2704) Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon - [2704.00](https://border.bot/hs-codes/270400) Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon ### [27.05](https://border.bot/hs-codes/2705) Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons - [2705.00](https://border.bot/hs-codes/270500) Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons ### [27.06](https://border.bot/hs-codes/2706) Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars - [2706.00](https://border.bot/hs-codes/270600) Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars ### [27.07](https://border.bot/hs-codes/2707) 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 - [2707.10](https://border.bot/hs-codes/270710) Benzol (benzene) - [2707.20](https://border.bot/hs-codes/270720) Toluol (toluene) - [2707.30](https://border.bot/hs-codes/270730) Xylol (xylenes) - [2707.40](https://border.bot/hs-codes/270740) Naphthalene - [2707.50](https://border.bot/hs-codes/270750) Other 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) - [2707.91](https://border.bot/hs-codes/270791) Other: Creosote oils - [2707.99](https://border.bot/hs-codes/270799) Other: Other ### [27.08](https://border.bot/hs-codes/2708) Pitch and pitch coke, obtained from coal tar or from other mineral tars - [2708.10](https://border.bot/hs-codes/270810) Pitch - [2708.20](https://border.bot/hs-codes/270820) Pitch coke ### [27.09](https://border.bot/hs-codes/2709) Petroleum oils and oils obtained from bituminous minerals, crude - [2709.00](https://border.bot/hs-codes/270900) Petroleum oils and oils obtained from bituminous minerals, crude ### [27.10](https://border.bot/hs-codes/2710) 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 - [2710.12](https://border.bot/hs-codes/271012) Petroleum 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 - [2710.19](https://border.bot/hs-codes/271019) Petroleum 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 - [2710.20](https://border.bot/hs-codes/271020) Petroleum 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 - [2710.91](https://border.bot/hs-codes/271091) Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) - [2710.99](https://border.bot/hs-codes/271099) Waste oils: Other ### [27.11](https://border.bot/hs-codes/2711) Petroleum gases and other gaseous hydrocarbons - [2711.11](https://border.bot/hs-codes/271111) Liquefied: Natural gas - [2711.12](https://border.bot/hs-codes/271112) Liquefied: Propane - [2711.13](https://border.bot/hs-codes/271113) Liquefied: Butanes - [2711.14](https://border.bot/hs-codes/271114) Liquefied: Ethylene, propylene, butylene and butadiene - [2711.19](https://border.bot/hs-codes/271119) Liquefied: Other - [2711.21](https://border.bot/hs-codes/271121) In gaseous state: Natural gas - [2711.29](https://border.bot/hs-codes/271129) In gaseous state: Other ### [27.12](https://border.bot/hs-codes/2712) Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured - [2712.10](https://border.bot/hs-codes/271210) Petroleum jelly - [2712.20](https://border.bot/hs-codes/271220) Paraffin wax containing by weight less than 0.75 % of oil - [2712.90](https://border.bot/hs-codes/271290) Other ### [27.13](https://border.bot/hs-codes/2713) Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - [2713.11](https://border.bot/hs-codes/271311) Petroleum coke: Not calcined - [2713.12](https://border.bot/hs-codes/271312) Petroleum coke: Calcined - [2713.20](https://border.bot/hs-codes/271320) Petroleum bitumen - [2713.90](https://border.bot/hs-codes/271390) Other residues of petroleum oils or of oils obtained from bituminous minerals ### [27.14](https://border.bot/hs-codes/2714) Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks - [2714.10](https://border.bot/hs-codes/271410) Bituminous or oil shale and tar sands - [2714.90](https://border.bot/hs-codes/271490) Other ### [27.15](https://border.bot/hs-codes/2715) 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) - [2715.00](https://border.bot/hs-codes/271500) 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) ### [27.16](https://border.bot/hs-codes/2716) Electrical energy. (optional heading) - [2716.00](https://border.bot/hs-codes/271600) Electrical 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 States](https://border.bot/countries/united-states/hs-codes/27): 141 lines, used by 1 other country - Previous chapter: [26](https://border.bot/hs-codes/26) Ores, slag and ash - Next chapter: [28](https://border.bot/hs-codes/28) Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes ## 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. Machine-readable: https://border.bot/hs-codes/27.json