Section V · Mineral products
Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Chapter 27 of the Harmonized System has 16 four-digit headings, from 27.01 to 27.16. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 27
| Heading | Description |
|---|---|
| 27.01 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal |
| 27.02 | Lignite, whether or not agglomerated, excluding jet |
| 27.03 | Peat (including peat litter), whether or not agglomerated |
| 27.04 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |
| 27.05 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |
| 27.06 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars |
| 27.07 | 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 non-aromatic constituents |
| 27.08 | Pitch and pitch coke, obtained from coal tar or from other mineral tars |
| 27.09 | Petroleum oils and oils obtained from bituminous minerals, crude |
| 27.10 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
| 27.11 | Petroleum gases and other gaseous hydrocarbons |
| 27.12 | 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 coloured |
| 27.13 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
| 27.14 | Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks |
| 27.15 | 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) |
| 27.16 | Electrical energy |
Classifying goods in chapter 27
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 27 in the UK Trade Tariff, the EU TARIC and the US HTS.