# HS code 2707.91: Creosote oils

> HS code 2707.91 covers creosote oils, other than those classified in 2707.50 and 2707.99. 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)), 2707.40 (naphthalene) or 2 others. National tariff lines under 2707.91 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/270791
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) / [2707.91](https://border.bot/hs-codes/270791)

## Key facts

- HS code: 2707.91
- Covers: Creosote oils
- 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](https://border.bot/hs-codes/2707)
- 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/270791)

## What this code covers

HS code 2707.91 covers creosote oils, other than those classified in 2707.50 and 2707.99.

The legal text of the subheading is “Other: Creosote oils”, read under “Other”, 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)), 2707.40 (naphthalene) or 2 others.

- [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)
- [2707.99](https://border.bot/hs-codes/270799) Other: Other

## How it is structured

2707.91 is a six-digit subheading. Its first two digits, 27, are the chapter; the first four, 2707, are heading 27.07; the last two, 91, 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 27.07: 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
- Within the heading: Other
- Subheading 2707.91: Creosote oils

## In other countries

National tariff lines under 2707.91 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/270791): 1 line, used by 1 other country

- Previous subheading: [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)
- Next subheading: [2707.99](https://border.bot/hs-codes/270799) Other: Other

## Frequently asked questions

### What does HS code 2707.91 cover?

HS code 2707.91 covers creosote oils, other than those classified in 2707.50 and 2707.99.

### Which heading and chapter is HS code 2707.91 in?

HS code 2707.91 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 2707.91 doesn’t fit?

Other goods of heading 27.07 are classified under 2707.10 (benzol (benzene)), 2707.20 (toluol (toluene)), 2707.30 (xylol (xylenes)), 2707.40 (naphthalene) or 2 others.

### Which countries’ tariffs list national lines under HS code 2707.91?

National tariff lines under 2707.91 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/270791.json