Heavy Coal Tar Oil from China
Heavy coal tar oil is the higher boiling fraction from coal tar distillation used in road tars and electrode binders, with aromatics dominating. HTS 2707.99.90 covers this as unspecified coal tar product beyond light oil subheadings.
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%Universal product exemption (U.S. note 52(b))
Import Tips
• Distillation curve (ASTM D86) documentation proves high-boiling coal tar origin
• Check flash point >60°C for proper IMDG Class 3 hazardous declaration
• Avoid bulk petroleum oil confusion with specific gravity certificates