Analysis
HTS 2710.19.30 covers lubricating oils and greases, with or without additives: oils under heading 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude; preparations…). US Customs collects import statistics for it under 7 ten-digit suffixes, reported in bbl.
The general rate is 84¢/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 84¢/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 aviation engine lubricating oils, automotive, diesel or marine engine…, turbine lubricating oil, including…, automotive gear oils, steam cylinder oils and quenching or cutting oils. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 2710.19.30.10 | Aviation engine lubricating oils | bbl | 324110 |
| 2710.19.30.20 | Automotive, diesel or marine engine lubricating oils | bbl | 324110 |
| 2710.19.30.30 | Turbine lubricating oil, including marine | bbl | 324110 |
| 2710.19.30.40 | Automotive gear oils | bbl | 324110 |
| 2710.19.30.50 | Steam cylinder oils | bbl | 324110 |
| 2710.19.30.70 | Quenching or cutting oils | bbl | 324110 |
| 2710.19.30.80 | Other | bbl | 324110 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 2710.19.35 | 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% |