HS Code for Naphthalene

Naphthalene is classified under HS code 2707.40, which pertains to oils and other products of the distillation of high-temperature coal tar where the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Specifically, this subheading is reserved for naphthalene that is obtained through the distillation process and has a purity level typically below 99%. Classification is governed by Chapter 27, which covers mineral fuels and products of their distillation. The Explanatory Notes for heading 2707 clarify that this heading includes naphthalene and other aromatic hydrocarbon mixtures obtained from coal tar or similar mineral tars. If the naphthalene is chemically pure (generally exceeding 99% purity by weight), it may transition to Chapter 29; however, the vast majority of industrial-grade naphthalene derived from coal tar distillation remains within 2707.40. The physical state, whether liquid or solid (flakes/balls), does not change the classification if the chemical origin and purity criteria are met.

Products Included

• Crude naphthalene derived from coal tar
• Refined naphthalene (purity less than 99%)
• Naphthalene oils obtained from distillation
• Industrial grade naphthalene flakes
• Naphthalene in the form of mothballs (if not mixed with other insecticides)

Common Misclassification

A frequent misclassification occurs with HS code 2902.90, which covers other cyclic hydrocarbons. This code is only applicable if the naphthalene is a separate chemically defined organic compound with a high degree of purity (usually 99% or more). Another common error involves HS code 3808.91, which covers insecticides. If naphthalene is put up in retail packings as a moth repellent or insecticide, it may be classified under 3808, though pure naphthalene is generally kept in Chapter 27 or 29 depending on purity.

FAQ

What is the HS code for naphthalene?

The standard HS code for naphthalene derived from coal tar distillation is 2707.40.

How does purity affect naphthalene classification?

Naphthalene with a purity of less than 99% by weight is classified under 2707.40, while chemically pure naphthalene is classified under 2902.90.