Analysis
HTS 2710.99.05 covers testing under 25 degrees A.P.I. under heading 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude; preparations…).
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.
Census statistics map these goods to NAICS 324110 (Petroleum Refineries), an industry of 143 US establishments employing 55,064 people. That is the industry code a US manufacturer of the same product would normally use.
The general rate of 5.25¢/bbl has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |