HTS heading · chapter 27
2710
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
Analysis
Heading 2710 of the Harmonized Tariff Schedule covers petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from…. It divides into 5 six-digit subheadings and 30 eight-digit tariff lines, with 76 ten-digit statistical suffixes below them.
None of its 30 lines is duty-free at the general rate. Rates run from 5.8% to 7% with a median of 7%, so the line you choose sets the duty.
Its median rate of 7% sits at the 97th percentile of the headings in chapter 27.
25 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.
The largest subheadings are 2710.19 (other, 11 lines), 2710.99 (other, 9 lines), 2710.12 (light oils and preparations, 5 lines) and 2710.20 (petroleum oils and oils obtained from bituminous…, 4 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2710.12.15 | Light oils and preparations: motor fuel | 52.5¢/bbl |
| 2710.12.18 | Motor fuel blending stock | 52.5¢/bbl |
| 2710.12.25 | Naphthas (except motor fuel or motor fuel blending stock) | 10.5¢/bbl |
| 2710.12.45 | Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound | 10.5¢/bbl |
| 2710.12.90 | Other: other | 7% |
| 2710.19.06 | Testing under 25 degrees A.P.I. | 5.25¢/bbl |
| 2710.19.11 | Testing 25 degrees A.P.I. or more | 10.5¢/bbl |
| 2710.19.16 | Kerosene-type jet fuel | 52.5¢/bbl |
| 2710.19.24 | Kerosene (except kerosene-type jet fuel): motor fuel | 52.5¢/bbl |
| 2710.19.25 | Motor fuel blending stock | 52.5¢/bbl |
| 2710.19.26 | Kerosene (except kerosene-type jet fuel | 10.5¢/bbl |
| 2710.19.30 | Lubricating oils and greases, with or without additives: oils | 84¢/bbl |
| 2710.19.35 | Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin | 5.8% |
| 2710.19.40 | Greases: other | 1.3¢/kg + 5.7% |
| 2710.19.45 | Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound | 10.5¢/bbl |
| 2710.19.90 | Other: other | 7% |
| 2710.20.05 | Testing under 25 degrees A.P.I. | 5.25¢/bbl |
| 2710.20.10 | Testing 25 degrees A.P.I. or more | 10.5¢/bbl |
| 2710.20.15 | Kerosene-type jet fuel, motor fuel or motor fuel blending stock | 52.5¢/bbl |
| 2710.20.25 | Kerosene (except kerosene-type jet fuel, motor fuel or motor fuel blending stock) | 10.5¢/bbl |
| 2710.91.00 | Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 10.5¢/bbl |
| 2710.99.05 | Testing under 25 degrees A.P.I. | 5.25¢/bbl |
| 2710.99.10 | Testing 25 degrees A.P.I. or more | 10.5¢/bbl |
| 2710.99.16 | Wastes of motor fuel or of motor fuel blending stock | 52.5¢/bbl |
| 2710.99.21 | Wastes of kerosene or naphthas | 10.5¢/bbl |
| 2710.99.31 | Wastes of lubricating oils and greases (whether or not containing additives): of oils | 84¢/bbl |
| 2710.99.32 | Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin | 5.8% |
| 2710.99.39 | Of greases: other | 1.3¢/kg + 5.7% |
| 2710.99.45 | Mixtures of hydrocarbons not elsewhere specified or included, which contain not over 50 percent of any single hydrocarbon compound | 10.5¢/bbl |
| 2710.99.90 | Other: other | 7% |