2710.20.15

Analysis

HTS 2710.20.15 covers kerosene-type jet fuel, motor fuel or motor fuel blending stock under heading 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude; preparations…).

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.

The other lines in the same group are 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) and 2710.20.25 (kerosene (except kerosene-type jet fuel, motor fuel or…, 10.5¢/bbl).

Census statistics map these goods to NAICS 324110 (Petroleum Refineries), an industry of 143 US establishments employing 55,064 people, the industry a domestic producer of these goods reports under.