{
  "summary": "HS code 2706.00 covers tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. It sits in heading 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) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It is the only subheading of heading 27.06, so every good of the heading is classified here. National tariff lines under 2706.00 are live on border.bot for the United States (1 line, also used by 1 other country).",
  "updatedAt": "2026-10-11",
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      "label": "HS code",
      "value": "2706.00",
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    },
    {
      "label": "Covers",
      "value": "Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Heading",
      "value": "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",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/2706"
    },
    {
      "label": "Chapter",
      "value": "27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/27"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Duty in the United States",
      "value": "See its 1 line",
      "source": null,
      "url": "https://border.bot/countries/united-states/hs-codes/270600"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 2706.00 cover?",
      "answer": "HS code 2706.00 covers tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars."
    },
    {
      "question": "Which heading and chapter is HS code 2706.00 in?",
      "answer": "HS code 2706.00 is in heading 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) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)."
    },
    {
      "question": "Where are goods of heading 27.06 classified when 2706.00 doesn’t fit?",
      "answer": "2706.00 is the only subheading of heading 27.06, so every good of the heading is classified there."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS code 2706.00?",
      "answer": "National tariff lines under 2706.00 are live on border.bot for the United States (1 line, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 2706.00 covers tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.",
        "The legal text of the subheading is “Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "It is the only subheading of heading 27.06, so every good of the heading is classified here."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "2706.00 is a six-digit subheading. Its first two digits, 27, are the chapter; the first four, 2706, are heading 27.06; the last two, 00, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 2706.00 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
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      "code": "2706",
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        "name": "United States",
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        "dataset": "GLOBAL:hs",
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  "code": "270600",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
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