HS Code for Coal tar

Coal tar is classified under HS code 270600. This heading is designated for tars distilled from coal, lignite, or peat, as well as other mineral tars. Coal tar is a complex, viscous liquid produced as a byproduct during the carbonization of coal to produce coke or coal gas. The classification includes crude coal tar, as well as tar that has been dehydrated or partially distilled. Reconstituted tars, which are made by blending pitch with creosote oil or other coal tar distillation products, also fall under this heading. The Harmonized System places this product in Chapter 27 because it is a mineral fuel byproduct. The classification is determined by the origin of the material (mineral coal) and its state as a primary distillation product. It serves as a foundational material for the chemical industry, eventually being refined into various oils, phenols, and aromatic hydrocarbons, but in its bulk or partially processed form, it remains under 270600.

Products Included

• Crude coal tar
• Dehydrated coal tar
• Partially distilled coal tar
• Reconstituted coal tar
• Lignite tar
• Peat tar

Common Misclassification

Coal tar is frequently confused with the products of its further distillation, which are classified under HS code 2707. While 270600 covers the tar itself, 2707 covers specific oils like benzole, toluole, and xylole where the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Another common error is misclassifying coal tar as pitch under HS code 270810. Pitch is the solid residue left after the complete distillation of coal tar; if the material is still a liquid or semi-solid tar, it belongs in 270600. Finally, bitumen and asphalt (HS code 2713) are petroleum-based and should not be confused with coal-derived tar.

FAQ

What is the HS code for coal tar?

The HS code for coal tar, including dehydrated and reconstituted versions, is 270600.

What is the difference between HS 2706 and HS 2707?

HS 2706 covers the bulk tar byproduct, while HS 2707 covers the specific oils and aromatic chemicals extracted from that tar through further distillation.