Heading 2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

76 declarable lines

Heading 2710 covers petroleum oils other than crude, preparations that contain 70% or more by weight of petroleum oils as basic constituents, and waste oils. The heading is split by light oils, other distillate and residual fuel oils, kerosene and jet fuel, lubricating oils and greases, other products, biodiesel-containing products, and waste oils. General (MFN) rates in the heading are mostly specific per barrel, with some lines at ad valorem rates.

Products in this heading

Unleaded gasoline
Reformulated blendstock for oxygenate blending (RBOB)
Diesel oil
Kerosene-type jet fuel
Automotive engine lubricating oil
Industrial grease
Transformer oil
Waste lubricating oil

How to choose the right subheading

Confirm the product is not crude oil and contains 70% or more by weight of petroleum oils as the basic constituent, or is a waste oil.
Decide whether the product is a light oil, a distillate or residual fuel oil, kerosene or jet fuel, a lubricating oil or grease, or another product.
For fuel oils, check A.P.I. gravity, Saybolt Universal viscosity, and sulfur content because those facts drive the fuel oil lines.
Check whether the product is a motor fuel, motor fuel blending stock, jet fuel, kerosene, or a lubricating oil type because use and type select the subheading.
Separate biodiesel-containing products and waste oils from the other lines, since they have their own subheadings.

Often confused with

Petroleum jelly
Petroleum jelly is a separate wax-like product in heading 2712, not a liquid petroleum oil or waste oil under 2710.
Heading 2712
Paraffin wax
Paraffin wax is classified in heading 2712, not as a petroleum oil under 2710.
Heading 2712
Propane and butane
Petroleum gases are in heading 2711, not liquid petroleum oils under 2710.
Heading 2711
Petroleum coke
Petroleum coke is a petroleum residue in heading 2713, not a fuel or lubricating oil under 2710.
Heading 2713
Natural asphalt
Natural bitumen and asphalt are in heading 2714, not in the petroleum oil lines of 2710.
Heading 2714

Frequently asked questions

What is the HTS code for diesel oil?

Diesel oil with not more than 15 ppm sulfur is 2710.19.11.02; the general (MFN) rate is 10.5¢/bbl.

What is the duty on automotive engine lubricating oil?

Automotive engine lubricating oil is 2710.19.30.20; the general (MFN) rate is 84¢/bbl.

How do I classify waste lubricating oil?

Waste lubricating oil of oils is 2710.99.31.00; the general (MFN) rate is 84¢/bbl.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.