Section 05 MINERAL PRODUCTS 27 Mineral fuels, mineral oils and products of their distillation; bitumi nous subs 27 03 Peat (including peat litter), whether or not agglomerated. 27 03 00 27 03 00 00 Commodity Code Description 27 03 00 00 00 Peat (including peat litter), whether or not agglomerated.