HTS codes for mineral fuels and oils

Headings in Chapter 27

• 2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal6
• 2702Lignite, whether or not agglomerated, excluding jet2
• 2703Peat (including peat litter), whether or not agglomerated1
• 2704Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon3
• 2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons1
• 2706Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars1
• 2707Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents17
• 2708Pitch and pitch coke, obtained from coal tar or from other mineral tars2
• 2709Petroleum oils and oils obtained from bituminous minerals, crude3
• 2710Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils76
• 2711Petroleum gases and other gaseous hydrocarbons17
• 2712Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not colored4
• 2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals4
• 2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks2
• 2715Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)1

Documents required to import Chapter 27 goods

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

• Commercial InvoiceRequired
• Packing ListRequired
• Bill of Lading / Airway BillRequired
• CBP Entry Summary (7501)Required

  Prepared and filed by your customs broker

• CBP Entry / Release (3461)Required

  Prepared and filed by your customs broker

• Customs Bond (CBP 301)Conditional

  Required for formal entries — generally shipments valued over $2,500

  Single-entry or continuous bond, obtained through your broker or a surety

• Importer Security Filing (ISF "10+2")Conditional

  Required for ocean freight only

  Filed electronically at least 24 hours before loading at the foreign port

• Importer ID Input Record (CBP 5106)Conditional

  Required to establish or update your importer-of-record number with CBP

  One-time setup for a new importer; not filed per shipment

• Entry Manifest (CBP 7533)Conditional

  Alternative to the 3461 for informal, low-value, or contiguous-country entries

Common questions

What does HTS Chapter 27 cover?

Chapter 27 of the US Harmonized Tariff Schedule covers mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. It contains 15 four-digit headings and 140 tariff lines.

What is the duty rate for Chapter 27 goods?

General duty rates from 5.8% to 7.0%, with 58 duty-free lines; 77 lines carry a specific or compound duty. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.

How do I find the right HTS code in Chapter 27?

Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.