Chapter 27 HS Codes: Chapter 27 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 27 of the WCO Harmonized System covers chapter 27 commodities. It groups 16 4-digit WCO headings and 43 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 27
Headings
16 Headings
Subheadings
43 HS6
US Tariff Status
Active 2026
Chapter 27 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 4 subheadings | Browse Heading 2701 → |
| Heading 2702 | Lignite, whether or not agglomerated, excluding jet | 2 subheadings | Browse Heading 2702 → |
| Heading 2703 | Peat (including peat litter), whether or not agglomerated | 1 subheadings | Browse Heading 2703 → |
| Heading 2704 | Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 1 subheadings | Browse Heading 2704 → |
| Heading 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 1 subheadings | Browse Heading 2705 → |
| Heading 2706 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 1 subheadings | Browse Heading 2706 → |
| Heading 2707 | Oils 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 constituents | 7 subheadings | Browse Heading 2707 → |
| Heading 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 2 subheadings | Browse Heading 2708 → |
| Heading 2709 | Petroleum oils and oils obtained from bituminous minerals, crude | 1 subheadings | Browse Heading 2709 → |
| Heading 2710 | Petroleum 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 oils | 5 subheadings | Browse Heading 2710 → |
| Heading 2711 | Petroleum gases and other gaseous hydrocarbons | 7 subheadings | Browse Heading 2711 → |
| Heading 2712 | Petroleum 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 colored | 3 subheadings | Browse Heading 2712 → |
| Heading 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 4 subheadings | Browse Heading 2713 → |
| Heading 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 2 subheadings | Browse Heading 2714 → |
| Heading 2715 | Bituminous 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 subheadings | Browse Heading 2715 → |
| Heading 2716 | Electrical energy | 1 subheadings | Browse Heading 2716 → |
Chapter 27 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 2701.11 | Coal, whether or not pulverized, but not agglomerated, Anthracite | 2701 | View 2701.11 → |
| 2701.12 | Coal, whether or not pulverized, but not agglomerated, Bituminous coal | 2701 | View 2701.12 → |
| 2701.19 | Coal, whether or not pulverized, but not agglomerated, Other coal | 2701 | View 2701.19 → |
| 2701.20 | Briquettes, ovoids and similar solid fuels manufactured from coal | 2701 | View 2701.20 → |
| 2702.10 | Lignite, whether or not pulverized, but not agglomerated | 2702 | View 2702.10 → |
| 2702.20 | Agglomerated lignite | 2702 | View 2702.20 → |
| 2703.00 | Peat (including peat litter), whether or not agglomerated | 2703 | View 2703.00 → |
| 2704.00 | Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 2704 | View 2704.00 → |
| 2705.00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 2705 | View 2705.00 → |
| 2706.00 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 2706 | View 2706.00 → |
| 2707.10 | Oils 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 constituents, Benzene | 2707 | View 2707.10 → |
| 2707.20 | Oils 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 constituents, Toluene | 2707 | View 2707.20 → |
| 2707.30 | Oils 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 constituents, Xylenes | 2707 | View 2707.30 → |
| 2707.40 | Oils 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 constituents, Naphthalene | 2707 | View 2707.40 → |
| 2707.50 | Other aromatic hydrocarbon mixtures of which 65 percent or more by volume (including losses) distills at 250˚C by the ISO 3405 method (equivalent to the ASTM D 86 method) | 2707 | View 2707.50 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 27 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 27 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 27 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 27 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 27?
Chapter 27 (Chapter 27 Commodities) covers WCO Harmonized System 4-digit headings from 2701 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 27?
Chapter 27 contains 16 official 4-digit WCO headings and 43 6-digit tariff subheadings.
What is the US general import duty range for Chapter 27 commodities?
Base customs duties under Chapter 27 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 27 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 27?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 27.
How are products classified between adjacent headings in Chapter 27?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 27 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 27 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 27 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 27?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.