# HS heading 27.04: Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

> HS heading 27.04 covers coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. It is in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It is not split further: its only subheading is 2704.00.

Source: https://staging.border.bot/hs-codes/2704
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 27](https://staging.border.bot/hs-codes/27) / [27.04](https://staging.border.bot/hs-codes/2704)

## Key facts

- Heading: 27.04
- Description: Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
- Chapter: 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Subheadings: 1
- Edition: HS2022

## What this code covers

HS heading 27.04 covers coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

It is not split further: its only subheading is 2704.00.

- [2704.00](https://staging.border.bot/hs-codes/270400) Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

## What it doesn’t cover

Other goods of chapter 27 are classified in its other 15 headings, listed below.

- [27.01](https://staging.border.bot/hs-codes/2701) Coal; briquettes, ovoids and similar solid fuels manufactured from coal
- [27.02](https://staging.border.bot/hs-codes/2702) Lignite, whether or not agglomerated, excluding jet
- [27.03](https://staging.border.bot/hs-codes/2703) Peat (including peat litter), whether or not agglomerated
- [27.05](https://staging.border.bot/hs-codes/2705) Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
- [27.06](https://staging.border.bot/hs-codes/2706) 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](https://staging.border.bot/hs-codes/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 non-aromatic constituents
- [27.08](https://staging.border.bot/hs-codes/2708) Pitch and pitch coke, obtained from coal tar or from other mineral tars
- [27.09](https://staging.border.bot/hs-codes/2709) Petroleum oils and oils obtained from bituminous minerals, crude
- [27.10](https://staging.border.bot/hs-codes/2710) 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](https://staging.border.bot/hs-codes/2711) Petroleum gases and other gaseous hydrocarbons
- [27.12](https://staging.border.bot/hs-codes/2712) Petroleum jelly; paraffin wax, micro-crystalline 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](https://staging.border.bot/hs-codes/2713) Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
- [27.14](https://staging.border.bot/hs-codes/2714) Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
- [27.15](https://staging.border.bot/hs-codes/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)
- [27.16](https://staging.border.bot/hs-codes/2716) Electrical energy. (optional heading)

## How it is structured

Heading 27.04 is one of 16 headings in chapter 27. Its first two digits, 27, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (2704.00).

## In other countries

No national tariff lines under heading 27.04 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

- Previous heading: [27.03](https://staging.border.bot/hs-codes/2703) Peat (including peat litter), whether or not agglomerated
- Next heading: [27.05](https://staging.border.bot/hs-codes/2705) Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

## Frequently asked questions

### What does HS heading 27.04 cover?

HS heading 27.04 covers coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

### Which chapter is HS heading 27.04 in?

HS heading 27.04 is in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes).

### How many subheadings does HS heading 27.04 have?

HS heading 27.04 has one subheading, 2704.00.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/2704.json