# HS heading 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

> HS heading 27.07 covers 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. It is in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It is split into 7 subheadings: 2707.10 (benzol (benzene)), 2707.20 (toluol (toluene)), 2707.30 (xylol (xylenes)), 2707.40 (naphthalene), 2707.50 (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 (other, creosote oils) and 1 other. National tariff lines under heading 27.07 are live on border.bot for the United States (17 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/2707
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 27](https://border.bot/hs-codes/27) / [27.07](https://border.bot/hs-codes/2707)

## Key facts

- Heading: 27.07
- Description: 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
- Chapter: 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Subheadings: 7
- Edition: HS2022

## What this code covers

HS heading 27.07 covers 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.

It is split into 7 subheadings: 2707.10 (benzol (benzene)), 2707.20 (toluol (toluene)), 2707.30 (xylol (xylenes)), 2707.40 (naphthalene), 2707.50 (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 (other, creosote oils) and 1 other.

- [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

## What it doesn’t cover

Other goods of chapter 27 are classified in its other 15 headings, listed below.

- [27.01](https://border.bot/hs-codes/2701) Coal; briquettes, ovoids and similar solid fuels manufactured from coal
- [27.02](https://border.bot/hs-codes/2702) Lignite, whether or not agglomerated, excluding jet
- [27.03](https://border.bot/hs-codes/2703) 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
- [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
- [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
- [27.08](https://border.bot/hs-codes/2708) Pitch and pitch coke, obtained from coal tar or from other mineral tars
- [27.09](https://border.bot/hs-codes/2709) 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
- [27.11](https://border.bot/hs-codes/2711) Petroleum gases and other gaseous hydrocarbons
- [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
- [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
- [27.14](https://border.bot/hs-codes/2714) Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
- [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)
- [27.16](https://border.bot/hs-codes/2716) Electrical energy. (optional heading)

## How it is structured

Heading 27.07 is one of 16 headings in chapter 27. Its first two digits, 27, are the chapter; the next two, 07, number the heading within it. Its subheadings add two more digits (2707.10, 2707.20, 2707.30).

## In other countries

National tariff lines under heading 27.07 are live on border.bot for the United States (17 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/27): 17 lines, used by 1 other country

- Previous heading: [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
- Next heading: [27.08](https://border.bot/hs-codes/2708) Pitch and pitch coke, obtained from coal tar or from other mineral tars

## Frequently asked questions

### What does HS heading 27.07 cover?

HS heading 27.07 covers 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.

### Which chapter is HS heading 27.07 in?

HS heading 27.07 is in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes).

### How many subheadings does HS heading 27.07 have?

HS heading 27.07 has 7 subheadings: 2707.10 (benzol (benzene)), 2707.20 (toluol (toluene)), 2707.30 (xylol (xylenes)), 2707.40 (naphthalene), 2707.50 (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 (other, creosote oils) and 1 other.

### Which countries’ tariffs list national lines under HS heading 27.07?

National tariff lines under heading 27.07 are live on border.bot for the United States (17 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/2707.json