Analysis
Heading 2709 of the Harmonized Tariff Schedule covers petroleum oils and oils obtained from bituminous minerals, crude. It has 2 tariff lines.
Its lines are 2709.00.10 for testing under 25 degrees A.P.I. (5.25¢/bbl) and 2709.00.20 for testing 25 degrees A.P.I. or more (10.5¢/bbl).
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by Crude Petroleum Extraction (211120) and Natural Gas Extraction (211130). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2709.00.10 | Testing under 25 degrees A.P.I. | 5.25¢/bbl |
| 2709.00.20 | Testing 25 degrees A.P.I. or more | 10.5¢/bbl |