Analysis
HTS 2710.12.18 covers motor fuel blending stock under heading 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude; preparations…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in bbl.
The general rate is 52.5¢/bbl, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 52.5¢/bbl. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 2710.12.18.05 for reformulated blendstock for oxygenate blending (RBOB) and 2710.12.18.90 for other. Both pay the same duty; the suffix records which kind was imported.
The other lines in the same group are 2710.12.15 (light oils and preparations: motor fuel, 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…, 10.5¢/bbl) and 2710.12.90 (other: other, 7%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2710.12.15 | Light oils and preparations: motor fuel | 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% |