CHAPTER 27
Mineral Fuels, Oils
Section V of the U.S. Harmonized Tariff Schedule. 16 headings.
Headings in this chapter
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
2702
Lignite, whether or not agglomerated, excluding jet:
2703
Peat (including peat litter), whether or not agglomerated
2704
Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
2705
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
2706
Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
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:
2708
Pitch and pitch coke, obtained from coal tar or from other mineral tars:
2709
Petroleum oils and oils obtained from bituminous minerals, crude:
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:
2711
Petroleum gases and other gaseous hydrocarbons:
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:
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks:
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)
2716
Electrical energy
Recent CBP rulings in Chapter 27
N359642
March 27, 2026
The country of origin of toilet paper
N358225
February 19, 2026
The country of origin of toilet paper
N355171
October 30, 2025
The tariff classification of calcined petroleum coke from Brazil
H342573
August 20, 2025
Further review of Protest No. 3001-10-100233, Denial of Florence Agreement Application; California Institute of Technology
N350028
June 13, 2025
The country of origin of veneer edge banding
H322091
May 28, 2025
Application for Further Review of Protest No. 2704-21-156119; Valuation; Pajamas; Jackets
N348694
May 14, 2025
The country of origin of toilet tissue
H341787
May 13, 2025
Enerzan L (20); United States-Mexico-Canada Agreement; Country of Origin; Marking
N348064
April 23, 2025
The tariff classification of peat based growing media from Canada
N348065
April 23, 2025
The tariff classification of peat based growing media from Canada
H326779
April 15, 2025
Application for Further Review of Protest No. 2704-19-106346; United Foods; Tariff- Rate Quota
H334534
March 19, 2025
Application for Further Review of Protest No. 2720-23-104963; E-cigarettes; Valuation under 19 U.S.C. § 1401a
Chapter 27 legal notes →
Section, chapter, additional U.S., and statistical notes that govern classification under Chapter 27.
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