Phenolic Oil from Coal Tar from China
Phenolic oil is a coal tar distillate containing phenols like cresols and xylenols, used in resins and disinfectants, but under 50% single component. It fits HTS 2707.99.90 due to predominant aromatic content from coal tar without meeting >50% thresholds for named 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%Articles provided for in subdivision (b) of U.S. note 52 to this subchapter
Import Tips
• Conduct gas chromatography to confirm no single phenol exceeds 50% for proper subheading
• Label as hazardous material (UN 2319) and secure proper UN packaging certification
• Watch for reclassification if purified to chemical grade (Chapter 29)