HS code · 6-digit subheading
HS Code 2707.91 – Oils and other products of the distillation of high temperature coal tar; creosote oils
HS code 2707.91 is the 6-digit subheading for oils and other products of the distillation of high temperature coal tar, creosote oils. It is used for coal tar creosote, wood preservative oil, railway sleeper treatment oil, utility pole treatment oil and industrial creosote.
What HS 2707.91 covers
This HS code specifically covers creosote oils, which are derived from the distillation of high-temperature coal tar. Creosote oil is primarily known for its excellent wood preservation properties, making it a vital product in industries focused on infrastructure and construction. It is extensively used to treat railway sleepers (ties), utility poles, marine pilings, and fence posts, protecting them from decay, insects, and fungi. The trade of creosote oil is influenced by environmental regulations and the demand for durable timber products. Key players in this market include chemical manufacturers, timber treatment companies, and infrastructure development firms. Its distinct application as a wood preservative sets it apart from other coal tar distillates.
- Covers
- Coal tar creosote
- Wood preservative oil
- Railway sleeper treatment oil
- Utility pole treatment oil
- Industrial creosote
- Timber treatment chemical
- Examples
- Koppers Creosote
- Lonza Creosote
- Viance Creosote
Codes often confused with 2707.91
Common mistake. Creosote oil can be confused with other heavy oils or distillates (e.g., 2707.99 or some fuel oils in 2710) if its specific origin from coal tar and primary use as a wood preservative are not clearly identified.
Top exporters and importers of HS code 270791, 2025
In 2025, the largest exporter of HS code 270791 in UN Comtrade data was South Korea, with 35% of world exports; the largest importer in UN Comtrade data was the United States, with 55% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 South Korea $32M 35% of world exports
- 2 Canada $29M 32% of world exports
- 3 Australia $18M 19% of world exports
World total: $91M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $88M 55% of world imports
- 2 Japan $18M 11% of world imports
- 3 United Kingdom $8.4M 5.2% of world imports
World total: $161M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 2707.91
Brazil does not split HS 2707.91: its NCM code is 2707.91.00.
All Brazil NCM codes in heading 27.07 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 2707.91
What is HS code 270791?
HS code 270791 is a 6-digit subheading in the Harmonized System that covers: Oils and other products of the distillation of high temperature coal tar; creosote oils. This HS code specifically covers creosote oils, which are derived from the distillation of high-temperature coal tar. Creosote oil is primarily known for its excellent wood preservation properties, making it a vital product in industries focused on infrastructure and construction. It is extensively used to treat railway sleepers (ties), utility poles, marine pilings, and fence posts, protecting them from decay, insects, and fungi. The trade of creosote oil is influenced by environmental regulations and the demand for durable timber products. Key players in this market include chemical manufacturers, timber treatment companies, and infrastructure development firms. Its distinct application as a wood preservative sets it apart from other coal tar distillates.
What products fall under HS code 270791?
Coal tar creosote, wood preservative oil, railway sleeper treatment oil, utility pole treatment oil, industrial creosote, timber treatment chemical
What are common misclassifications for HS code 270791?
Creosote oil can be confused with other heavy oils or distillates (e.g., 2707.99 or some fuel oils in 2710) if its specific origin from coal tar and primary use as a wood preservative are not clearly identified.
Which countries are the top exporters of goods under HS code 270791?
In 2025, the top exporters of HS code 270791 in UN Comtrade data were South Korea ($32M, 35% of world exports), Canada ($29M) and Australia ($18M). World exports came to about $91M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 270791?
In 2025, the top importers of HS code 270791 in UN Comtrade data were the United States ($88M, 55% of world imports), Japan ($18M) and the United Kingdom ($8.4M). World imports came to about $161M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 270791 structured?
HS code 270791 is a 6-digit subheading under the Harmonized System. The first 2 digits (27) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (91) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 270791?
In Brazil, HS code 270791 is NCM 2707.91.00. The last two digits are 00 because Brazil does not split this HS code further.