Understanding HTS Chapter 27
HTS Chapter 27 covers Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. Within this area of minerals, ores and mineral fuels, the product name alone is rarely enough to select a heading. Classification depends on mineral or chemical composition, physical form, concentration, refining and whether processing has created a chemical product or manufactured article covered elsewhere. Start with a precise commercial description and supporting technical details, then compare the heading wording and relevant section and chapter notes. Also review neighboring chapters when the product has been further processed, combined with other materials or made into a more specific finished article.
Classification factors to review
Material composition
Use assay or specification data to identify the mineral, ore, fuel or petroleum constituent.
Physical form and grade
Distinguish crude, concentrated, powdered, calcined, agglomerated and other forms described by the headings.
Degree of processing
Refining, chemical transformation or manufacture into an article can move goods beyond the mineral chapters.
