HTS heading 2707 · Chapter 27
HTS 2707: Oils and other products of the distillation of high…
HTS heading 2707 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 has 13 tariff lines with a duty rate; the general (MFN) rates are Free (10 lines), 0.9¢/kg + 3% (2 lines), 2.9¢/kg + 12.5% (1 line).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 2707.10.00.00 | Benzene[liters] | Free | Free | Estimate → | |
| 2707.20.00.00 | Toluene[liters] | Free | Free | Estimate → | |
| 2707.30.00 | Xylenes | Free | Free | ||
| 2707.30.00.10 | m-Xylene[liters] | Estimate → | |||
| 2707.30.00.20 | o-Xylene[liters] | Estimate → | |||
| 2707.30.00.30 | p-Xylene[liters] | Estimate → | |||
| 2707.30.00.40 | Other[liters] | Estimate → | |||
| 2707.40.00.00 | Naphthalene[kg, liters] | Free | Free | Estimate → | |
| 2707.50.00.00 | 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)[kg, liters] | Free | Free | Estimate → | |
| Other: | |||||
| 2707.91.00.00 | Creosote oils[liters] | Free | Free | Estimate → | |
| 2707.99 | Other: | ||||
| 2707.99.10.00 | Light oil[liters] | Free | Free | Estimate → | |
| 2707.99.20.00 | Picolines[kg] | Free | Free | Estimate → | |
| 2707.99.40.00 | Carbazole having a purity of 65 percent or more by weight[kg] | 0.9¢/kg + 3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG) | 15.4¢/kg +40% | Estimate → |
| Phenols: | |||||
| 2707.99.51.00 | Containing more than 50 percent by weight of hydroxybenzene[kg] | 2.9¢/kg + 12.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 7.7¢/kg + 29.5% | Estimate → |
| 2707.99.55.00 | Metacresol, orthocresol, paracresol and metaparacresol, all the foregoing having a purity of 75 percent or more by weight[kg] | 0.9¢/kg + 3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 15.4¢/kg + 42.5% | Estimate → |
| 2707.99.59.00 | Other[kg] | Free | Free | Estimate → | |
| 2707.99.90 | Other | Free | Free | ||
| 2707.99.90.10 | Carbon black feedstocks[bbl] | Estimate → | |||
| 2707.99.90.90 | Other[kg] | Estimate → |
19 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 2707.10.00.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (Free) | $0.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $47.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- L
- Uruguay Round concessions on intermediate chemicals for dyes
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.