Analysis
Subheading 2710.12 covers light oils and preparations, within heading 2710. 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 5 US tariff lines below it are national.
None of its 5 lines is duty-free at the general rate. Rates run from 7% to 7% with a median of 7%, so the line you choose sets the duty.
The US splits it as follows: 2710.12.15 for light oils and preparations: motor fuel (52.5¢/bbl), 2710.12.18 for motor fuel blending stock (52.5¢/bbl), 2710.12.25 for naphthas (except motor fuel or motor fuel blending stock) (10.5¢/bbl), 2710.12.45 for mixtures of hydrocarbons not elsewhere specified or included, which… (10.5¢/bbl) and 2710.12.90 for other: other (7%).
4 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.
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% |