Analysis
Subheading 2709.00 covers petroleum oils and oils obtained from bituminous minerals, crude, within heading 2709. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The US splits it as follows: 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.
Goods only reach 2709.00 once they fall within heading 2709 (). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
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 |