HTS chapter · section V
Chapter 27
Mineral products
Chapter 27 of the Harmonized Tariff Schedule sits in section V (mineral products). It has 16 headings and 76 eight-digit tariff lines.
The spread of 7 percentage points between the cheapest and dearest lines makes misclassification expensive here.
41 of its 46 lines with a percentage rate are duty-free at the general rate (89%) and 5 are dutiable, from duty-free up to 7%. The median line pays duty-free.
30 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude…), with 30 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
13 of its 16 headings are entirely duty-free at the general rate, including 2701 (coal; briquettes, ovoids and similar solid…), 2702 (lignite, whether or not agglomerated…) and 2703 (peat (including peat litter), whether or not…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 4 | 4 | duty-free |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 2 | 2 | duty-free |
| 2703 | Peat (including peat litter), whether or not agglomerated | 1 | 1 | duty-free |
| 2704 | Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 1 | 1 | duty-free |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 1 | 1 | duty-free |
| 2706 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 1 | 1 | duty-free |
| 2707 | 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… | 13 | 10 | duty-free |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 2 | 2 | duty-free |
| 2709 | Petroleum oils and oils obtained from bituminous minerals, crude | 2 | 0 | – |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent… | 30 | 0 | 7% |
| 2711 | Petroleum gases and other gaseous hydrocarbons | 7 | 7 | duty-free |
| 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained… | 4 | 4 | duty-free |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 4 | 4 | duty-free |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 2 | 2 | duty-free |
| 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous… | 1 | 1 | duty-free |
| 2716 | Electrical energy | 1 | 1 | duty-free |