Analysis
HTS 2710.20.05 covers testing under 25 degrees A.P.I. under heading 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude; preparations…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in bbl.
The general rate is 5.25¢/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 5.25¢/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 other lines in the same group are 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…, 52.5¢/bbl) and 2710.20.25 (kerosene (except kerosene-type jet fuel, motor fuel or…, 10.5¢/bbl).
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 2710.20.05.10 | Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils) | bbl | 324110 |
| 2710.20.05.20 | Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils) | bbl | 324110 |
| 2710.20.05.50 | Other | bbl | 324110 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |