HTS subheading · chapter 27
2710.20
Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, containing biodiesel, other than waste oils
Analysis
Subheading 2710.20 covers petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included containing by weight 70…, 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 4 US tariff lines below it are national.
The US splits it as follows: 2710.20.05 for testing under 25 degrees A.P.I. (5.25¢/bbl), 2710.20.10 for testing 25 degrees A.P.I. or more (10.5¢/bbl), 2710.20.15 for kerosene-type jet fuel, motor fuel or motor fuel blending stock (52.5¢/bbl) and 2710.20.25 for kerosene (except kerosene-type jet fuel, motor fuel or motor fuel… (10.5¢/bbl).
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.
By Census's concordance, most of its statistical lines are made by Petroleum Refineries (324110). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |