# HS code 2706.00: Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

> 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).

Source: https://border.bot/hs-codes/270600
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 27](https://border.bot/hs-codes/27) / [27.06](https://border.bot/hs-codes/2706) / [2706.00](https://border.bot/hs-codes/270600)

## Key facts

- 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
- 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](https://border.bot/hs-codes/2706)
- Chapter: [27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes](https://border.bot/hs-codes/27)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/270600)

## What this code covers

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.

## What it doesn’t cover

It is the only subheading of heading 27.06, so every good of the heading is classified here.

## How it is structured

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.

- Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- 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
- Subheading 2706.00: Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

## In other countries

National tariff lines under 2706.00 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/270600): 1 line, used by 1 other country

- Previous subheading: [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
- Next subheading: [2707.10](https://border.bot/hs-codes/270710) Benzol (benzene)

## Frequently asked questions

### What does HS code 2706.00 cover?

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.

### Which heading and chapter is HS code 2706.00 in?

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).

### Where are goods of heading 27.06 classified when 2706.00 doesn’t fit?

2706.00 is the only subheading of heading 27.06, so every good of the heading is classified there.

### Which countries’ tariffs list national lines under HS code 2706.00?

National tariff lines under 2706.00 are live on border.bot for the United States (1 line, 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/270600.json