Analysis
HTS 2707.99.90 covers other: other under heading 2707 (oils and other products of the distillation of high temperature coal tar; similar…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in bbl.
For statistics it divides in two: 2707.99.90.10 for carbon black feedstocks and 2707.99.90.90 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 89% of the 46 tariff lines in chapter 27 that are also free. 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 324110 (Petroleum Refineries), an industry of 143 US establishments employing 55,064 people, the industry a domestic producer of these goods reports under.
All 6 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |