Creosote Oil from China
Creosote oil is a dark, thick liquid derived from the distillation of high temperature coal tar, primarily used for wood preservation in railroad ties and utility poles. It falls under HTS 2707.99.90.90 as an other oil from coal tar distillation where aromatic constituents exceed nonaromatic ones. This classification distinguishes it from more specific coal tar distillates like benzene or naphthalene.
Duty Rate — China → United States
25%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.860%Articles provided for in subdivision (b) of U.S. note 52 to this subchapter
Import Tips
• Verify aromatic content exceeds nonaromatic to confirm classification; obtain certificates of analysis for customs; ensure compliance with EPA regulations for wood preservatives