Analysis
Subheading 2710.99 covers other, 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 9 US tariff lines below it are national.
None of its 9 lines is duty-free at the general rate. Rates run from 5.8% to 7% with a median of 6.4%, so the line you choose sets the duty.
7 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.
Its 9 lines start with 2710.99.05 (testing under 25 degrees A.P.I.), 2710.99.10 (testing 25 degrees A.P.I. or more), 2710.99.16 (wastes of motor fuel or of motor fuel blending…) and 2710.99.21 (wastes of kerosene or naphthas); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2710.99.05 | Testing under 25 degrees A.P.I. | 5.25¢/bbl |
| 2710.99.10 | Testing 25 degrees A.P.I. or more | 10.5¢/bbl |
| 2710.99.16 | Wastes of motor fuel or of motor fuel blending stock | 52.5¢/bbl |
| 2710.99.21 | Wastes of kerosene or naphthas | 10.5¢/bbl |
| 2710.99.31 | Wastes of lubricating oils and greases (whether or not containing additives): of oils | 84¢/bbl |
| 2710.99.32 | Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin | 5.8% |
| 2710.99.39 | Of greases: other | 1.3¢/kg + 5.7% |
| 2710.99.45 | Mixtures of hydrocarbons not elsewhere specified or included, which contain not over 50 percent of any single hydrocarbon compound | 10.5¢/bbl |
| 2710.99.90 | Other: other | 7% |