HTS US: 2706.00.00.00
Description
This heading encompasses various types of tars derived from coal, lignite, peat, and other mineral sources. These tars may be in different states, including dehydrated, partially distilled, or reconstituted forms. Specifically, the products classified under this code include:
- Tar distilled from coal: This is tar obtained through the distillation process of coal, a by-product of coal carbonization.
- Tar from lignite or peat: Tar substances obtained by distilling lignite (brown coal) or peat, which are types of fossil fuels with lower carbon content compared to hard coal.
- Other mineral tars: Various tars originating from mineral sources other than coal, lignite, or peat, including reconstituted tars which are processed to restore or modify their properties.
These tars are used in various industrial applications, primarily in chemical manufacturing, road construction, waterproofing, and as raw materials for further processing in producing dyes, pharmaceuticals, and other chemical products.
Code Hierarchy
- Section V: Mineral Products (Chapters 25-27)
- Chapter 27: Mineral Fuels, Mineral Oils and Products of their Distillation
- Heading 2706: Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.
- US HTS Code (10-digit):
2706.00.00.00– This code specifies the general category without further subdivision at the 10-digit level for US HTS.
Detailed Breakdown of Subheadings
The 6-digit HS heading 2706 is generally consolidated under the 10-digit US HTS code 2706.00.00.00, which covers all forms of coal, lignite, peat, and other mineral tars as described. Unlike other chapters, this heading does not have further subdivision in the US HTS at the 10-digit level, making classification straightforward.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 2706.00 | Coal tar, lignite tar, peat tar and other mineral tars | Primary category covering all tars distilled from coal, lignite, peat and other mineral sources. |
2706.00.00.00 |
Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | Includes dehydrated tars, partially distilled tars, and reconstituted mineral tars used as industrial raw materials. |
What is NOT Classified Here?
To avoid misclassification, it is important to note exclusions from this heading:
- Petroleum tars and pitches: Derived from petroleum refining processes and classified under different headings (e.g., Chapter 27, but different codes).
- Tar oils and creosotes: Certain tar oils used as preservatives or chemical products may fall under other specific headings.
- Coal tar pitch: Although related, some coal tar pitches are classified under other specific codes depending on their physical state and processing.
Notes
- Applications: These mineral tars serve as important raw materials in chemical industries for producing dyes, pigments, pharmaceuticals, and as binders in construction materials.
- Physical States: The classification covers tars in various physical forms including liquid, semi-liquid, dehydrated or reconstituted states.
- Trade and Tariff: Duty rates for these products vary by country and usage, often influenced by environmental regulations due to the chemical nature of the materials.
Declaration Example
Product: Shipment of coal tar, partially distilled and dehydrated, for industrial chemical manufacturing.US HTS Code:
2706.00.00.00Unit of Quantity: Kilogram (kg) or Ton
General Duty Rate: Consult current USHTS for applicable tariff rates.
Additional Requirements: Compliance with environmental and chemical import regulations may be required.
Related HTS Codes
- HTS 2707: Oils and other products of the distillation of high temperature coal tar.
- HTS 2709: Petroleum oils and oils obtained from bituminous minerals, crude.
- HTS 2712: Petroleum jelly; paraffin wax, microcrystalline wax, and other mineral waxes.
