Key facts
- HS code
- 2707.40
- Covers
- Naphthalene
- Edition
- HS2022
- Duty in the United States
- See its 1 line
Summary
HS code 2707.40 covers naphthalene. It sits in 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) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). Other goods of heading 27.07 are classified under 2707.10 (benzol (benzene)), 2707.20 (toluol (toluene)), 2707.30 (xylol (xylenes)), 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)) or 2 others. National tariff lines under 2707.40 are live on border.bot for the United States (1 line, also used by 1 other country).
What this code covers
HS code 2707.40 covers naphthalene.
The legal text of the subheading is “Naphthalene”, in HS2022.
What it doesn’t cover
Other goods of heading 27.07 are classified under 2707.10 (benzol (benzene)), 2707.20 (toluol (toluene)), 2707.30 (xylol (xylenes)), 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)) or 2 others.
How it is structured
2707.40 is a six-digit subheading. Its first two digits, 27, are the chapter; the first four, 2707, are heading 27.07; the last two, 40, 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
- Subheading 2707.40
- Naphthalene
In other countries
National tariff lines under 2707.40 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does HS code 2707.40 cover?
HS code 2707.40 covers naphthalene.
Which heading and chapter is HS code 2707.40 in?
HS code 2707.40 is in 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) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes).
Where are goods of heading 27.07 classified when 2707.40 doesn’t fit?
Other goods of heading 27.07 are classified under 2707.10 (benzol (benzene)), 2707.20 (toluol (toluene)), 2707.30 (xylol (xylenes)), 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)) or 2 others.
Which countries’ tariffs list national lines under HS code 2707.40?
National tariff lines under 2707.40 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.