Coal Tar Light Oil

Light oil obtained from the distillation of high temperature coal tar, primarily containing aromatic hydrocarbons such as benzene and toluene. It falls under HTS 2707.99.10.00 because it is a product of coal tar distillation where aromatic constituents exceed nonaromatic ones, classified as light oil. Used as a feedstock in chemical manufacturing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+25.0%25%
🇲🇽MexicoFreeFree
🇨🇦CanadaFreeFree
🇩🇪GermanyFreeFree
🇯🇵JapanFreeFree

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2707.10.00Same rate: 25%

If containing more than 50% benzene by weight

Products exceeding 50% benzene qualify as 'benzol (benzene)' under subheading 2707.10 per chapter notes.

2710.19Lower: 17% vs 25%

If derived from petroleum instead of coal tar

Petroleum-based light oils fall under Chapter 27 heading 2710, not coal tar products.

2902.30.00.00Higher: 35% vs 25%

If purified to high-purity toluene

Purified cyclic hydrocarbons like toluene over certain purity levels move to Chapter 29 as chemical products.

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Import Tips & Compliance

Verify aromatic content exceeds nonaromatic via lab analysis to confirm classification under 2707

Provide distillation origin documentation proving high temperature coal tar source

Avoid misclassification as crude benzene (2707.10) by ensuring purity below 50% benzene