2710.19.11

Analysis

HTS 2710.19.11 covers testing 25 degrees A.P.I. or more under heading 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude; preparations…). US Customs collects import statistics for it under 12 ten-digit suffixes, reported in bbl.

The general rate is 10.5¢/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 10.5¢/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.

The ten-digit suffixes separate containing not more than 15 ppm of…, containing more than 15 ppm but not…, containing more than 500 ppm of sulfur, containing not more than 15 ppm of…, containing more than 15 ppm but not… and containing more than 500 ppm of sulfur and 6 more. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.