HS Code for Lignite tar

Lignite tar is classified under HS code 2706.00. This heading is dedicated to tars distilled from coal, lignite, or peat, as well as other mineral tars. The classification is based on the origin of the substance and the process of its creation. Lignite tar is a complex mixture of hydrocarbons, phenols, and other organic compounds obtained through the destructive distillation (carbonization) of lignite. The resulting liquid is typically thick, viscous, and dark in color. According to the Explanatory Notes to the Harmonized System, heading 2706 includes tars that may be dehydrated or partially distilled. It also covers reconstituted tars, which are prepared by blending pitch with creosote oils or other coal tar distillation products. Because the product is a primary distillation residue of a specific mineral source (lignite), it is strictly categorized here rather than under general chemical or petroleum headings.

Products Included

• Crude lignite tar obtained from low-temperature carbonization
• Dehydrated lignite tar where water content has been removed
• Partially distilled lignite tar
• Reconstituted lignite tars
• Mineral tars derived from the gasification of lignite

Common Misclassification

A frequent misclassification occurs with HS code 2707, which covers oils and other products of the distillation of high-temperature coal tar. While 2706 covers the tar itself (the complex mixture), 2707 is for specific fractions or oils derived from further refining that tar, where the weight of aromatic constituents exceeds that of non-aromatic constituents. Additionally, importers sometimes confuse lignite tar with petroleum bitumen or asphalt classified under 2713 or 2714. However, those codes are reserved for residues of petroleum oil or natural bitumen, which have different chemical structures and origins compared to the destructive distillation products of lignite found in 2706.

FAQ

What is the HS code for Lignite tar?

Lignite tar is classified under HS code 2706.00, which includes tars distilled from coal, lignite, or peat.

Does 2706.00 include refined oils extracted from tar?

No, refined oils or specific aromatic fractions extracted from the tar are generally classified under heading 2707 or 2902, depending on their purity and composition.