Analysis
HTS 2710.99.90 covers other: other under heading 2710 (petroleum oils and oils obtained from bituminous minerals, other than crude; preparations…).
The general duty rate is 7% of the customs value, which is among the highest the rates in chapter 27 (97th percentile of 46 lines with an ad valorem rate). On a shipment valued at $10,000 that is $700 in duty before any Chapter 99 additions or preference claims.
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 7%. 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.
Within this group the rate runs from 5.8% to 5.8%. Compared with 2710.99.32 (containing not over 10 percent by weight of salts of fatty acids of…), which pays 5.8%, a misclassification either way moves the duty by 1.2 percentage points.
The column 2 rate, for countries without normal trade relations, is 25%, 3.6 times the general rate.
Neighbouring 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 |