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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If containing more than 50% benzene by weight
Products exceeding 50% benzene qualify as 'benzol (benzene)' under subheading 2707.10 per chapter notes.
If derived from petroleum instead of coal tar
Petroleum-based light oils fall under Chapter 27 heading 2710, not coal tar products.
If purified to high-purity toluene
Purified cyclic hydrocarbons like toluene over certain purity levels move to Chapter 29 as chemical products.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
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
Related Products under HTS 2707.99.10.00
Creosote Light Oil Fraction
The light oil fraction separated during creosote production from coal tar distillation, rich in aromatics like xylene and naphthalene precursors. Classified under HTS 2707.99.10.00 as a coal tar distillation product with predominant aromatic content, used in wood preservation formulations.
Aromatic Rich Coal Tar Naphtha
Coal tar naphtha, a light oil distillate from high temperature coal tar with aromatic hydrocarbons outweighing nonaromatics. HTS 2707.99.10.00 applies to this other light oil from coal tar distillation, serving as solvent or chemical intermediate.
Coal Tar Wash Oil Light Fraction
Light fraction from coal tar wash oils used in benzene recovery, dominated by aromatic constituents. Falls under HTS 2707.99.10.00 as other light oil from high temperature coal tar distillation.
Benzolized Light Coal Tar Oil
Partially benzolized light oil from coal tar distillation, with aromatics > nonaromatics but below 50% benzene. HTS 2707.99.10.00 covers this as other light oil product.
Industrial Coal Tar Light Solvent Oil
Light solvent oil derived from coal tar distillation for industrial degreasing, featuring excess aromatic components. Classified in HTS 2707.99.10.00 as other light oil from coal tar.