HTS tariff line · chapter 27
2707.40.00
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: naphthalene
Analysis
HTS 2707.40.00 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… under heading 2707 (oils and other products of the distillation of high temperature coal tar; similar…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 89% of the 46 tariff lines in chapter 27. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Census statistics map these goods to NAICS 325194 (Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing), an industry of 68 US establishments employing 5,542 people. That is the industry code a US manufacturer of the same product would normally use.
All 12 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2707.10.00 | 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: benzene | Free |
| 2707.20.00 | 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: toluene | Free |
| 2707.30.00 | 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: xylenes | Free |
| 2707.50.00 | 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: other aromatic hydrocarbon mixtures of which 65 percent or more by volume (including losses) distills at 250˚C by the ISO 3405 method (equivalent to the ASTM D 86 method) | Free |
| 2707.91.00 | Other: creosote oils | Free |
| 2707.99.10 | Other: light oil | Free |
| 2707.99.20 | Other: picolines | Free |
| 2707.99.40 | Carbazole having a purity of 65 percent or more by weight | 0.9¢/kg + 3% |
| 2707.99.51 | Containing more than 50 percent by weight of hydroxybenzene | 2.9¢/kg + 12.5% |
| 2707.99.55 | Metacresol, orthocresol, paracresol and metaparacresol, all the foregoing having a purity of 75 percent or more by weight | 0.9¢/kg + 3% |
| 2707.99.59 | Phenols: other | Free |
| 2707.99.90 | Other: other | Free |