2707

Analysis

Heading 2707 of the Harmonized Tariff Schedule 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 nonaromatic constituents. It divides into 7 six-digit subheadings and 13 eight-digit tariff lines, with 17 ten-digit statistical suffixes below them.

Every one of its 13 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

3 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 largest subheadings are 2707.99 (other, 7 lines), 2707.10 (unnamed, 1 line), 2707.20 (unnamed, 1 line) and 2707.30 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing (325194), Petroleum Refineries (324110) and All Other Petroleum and Coal Products Manufacturing (324199). Those are the NAICS industries a US producer of these goods would report under.