2713

Analysis

Heading 2713 of the Harmonized Tariff Schedule covers petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.

Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 2713.11 (unnamed, 1 line), 2713.12 (unnamed, 1 line), 2713.20 (unnamed, 1 line) and 2713.90 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Petroleum Refineries (324110). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of duty-free sits at the 45th percentile of the headings in chapter 27.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.