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HTS 2710

Heading 2710 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 2710.12.15.10, the first line under this heading. Its Column 1 rate is 52.5¢/bbl; other lines under 2710 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% plus a per-unit component and Italy carries 0.00% plus a per-unit component.

Chapter 27 · Verified 2026-08-31
HTS 2026HTSRev17

76 statistical lines under this heading · 7 distinct Column 1 rates · highest ad valorem total 37.50% from China · lowest 0.00% from Italy

OriginAd valorem layersLayersReported under
China CHN37.50% + per-unitmfn + s301 + s3019903.88.03 9903.05.31
Vietnam VNM12.50% + per-unitmfn + s3019903.05.84
Thailand THA12.50% + per-unitmfn + s3019903.05.77
Brazil BRA12.50% + per-unitmfn + s3019903.05.27
Mexico MEX10.00% + per-unitmfn + s3019903.05.55
Canada CAN10.00% + per-unitmfn + s3019903.05.29
India IND10.00% + per-unitmfn + s3019903.05.44
United Kingdom GBR10.00% + per-unitmfn + s3019903.05.81
Germany DEU0.00% + per-unitmfn
Japan JPN0.00% + per-unitmfn
South Korea KOR0.00% + per-unitmfn
Italy ITA0.00% + per-unitmfn
Table 1Rate by country of origin for 2710.12.15.10, resolved 2026-08-31. The first statistical line under 2710; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
2710.12.15.10Leadedinheritedbbl
2710.12.15.14Reformulatedinheritedbbl
2710.12.15.19Otherinheritedbbl
2710.12.15.20Jet fuel, naphtha-typeinheritedbbl
2710.12.15.50Otherinheritedbbl
2710.12.18.05Reformulated blendstock for oxygenate blending (RBOB)inheritedbbl
2710.12.18.90Otherinheritedbbl
2710.12.25.00Naphthas (except motor fuel or motor fuel blending stock)10.5¢/bblFree (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)bbl
2710.12.45.45Insulating or transformer oilsinheritedbbl
2710.12.45.60Renewable fuels blends containing not less than 51 percent by volume of biofuel, as described in statistical note 1 to this chapterinheritedbbl
2710.12.45.95Otherinheritedbbl
2710.12.90.00Other7%Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG)kg, liters
2710.19.06.05Containing not more than 500 ppm of sulfurinheritedbbl
2710.19.06.15Containing more than 500 ppm of sulfurinheritedbbl
2710.19.06.25Fuel oil No. 5inheritedbbl
2710.19.06.30Fuel oil No. 6inheritedbbl
2710.19.06.35Otherinheritedbbl
2710.19.06.50Otherinheritedbbl
2710.19.11.02Containing not more than 15 ppm of sulfurinheritedbbl
2710.19.11.03Containing more than 15 ppm but not more than 500 ppm of sulfurinheritedbbl
2710.19.11.04Containing more than 500 ppm of sulfurinheritedbbl
2710.19.11.05Containing not more than 15 ppm of sulfurinheritedbbl
2710.19.11.07Containing more than 15 ppm but not more than 500 ppm of sulfurinheritedbbl
2710.19.11.08Containing more than 500 ppm of sulfurinheritedbbl
2710.19.11.11Containing not more than 15 ppm of sulfurinheritedbbl
2710.19.11.13Containing more than 15 ppm but not more than 500 ppm of sulfurinheritedbbl
2710.19.11.14Containing more than 500 ppm of sulfurinheritedbbl
2710.19.11.15Containing not more than 500 ppm of sulfurinheritedbbl
2710.19.11.25Containing more than 500 ppm of sulfurinheritedbbl
2710.19.11.50Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)inheritedbbl
2710.19.16.00Kerosene-type jet fuel52.5¢/bblFree (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)bbl
2710.19.24.00Motor fuel52.5¢/bblFree (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)bbl
2710.19.25.00Motor fuel blending stock52.5¢/bblFree (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)bbl
2710.19.26.00Kerosene (except kerosene-type jet fuel10.5¢/bblFree (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)bbl
2710.19.30.10Aviation engine lubricating oilsinheritedbbl
2710.19.30.20Automotive, diesel or marine engine lubricating oilsinheritedbbl
2710.19.30.30Turbine lubricating oil, including marineinheritedbbl
2710.19.30.40Automotive gear oilsinheritedbbl
2710.19.30.50Steam cylinder oilsinheritedbbl
2710.19.30.70Quenching or cutting oilsinheritedbbl
2710.19.30.80Otherinheritedbbl
2710.19.35.00Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin5.8%Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)kg
2710.19.40.00Other1.3¢/kg + 5.7%Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)kg
2710.19.45.30Medicinal gradeinheritedbbl
2710.19.45.40Otherinheritedbbl
2710.19.45.45Insulating or transformer oilsinheritedbbl
2710.19.45.90Otherinheritedbbl
2710.19.90.00Other7%Free (A+,AU,BH,CL,CO,D, E,IL,JO, KR,MA,OM,P, PA,PE,S,SG)kg, liters
2710.20.05.10Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils)inheritedbbl
2710.20.05.20Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)inheritedbbl
2710.20.05.50Otherinheritedbbl
2710.20.10.02Containing not more than 15 ppm of sulfurinheritedbbl
2710.20.10.03Containing more than 15 ppm but not more than 500 ppm of sulfurinheritedbbl
2710.20.10.04Containing more than 500 ppm of sulfurinheritedbbl
2710.20.10.05Containing not more than 15 ppm of sulfurinheritedbbl
2710.20.10.07Containing more than 15 ppm but not more than 500 ppm of sulfurinheritedbbl
2710.20.10.08Containing more than 500 ppm of sulfurinheritedbbl
2710.20.10.11Containing not more than 15 ppm of sulfurinheritedbbl
2710.20.10.13Containing more than 15 ppm but not more than 500 ppm of sulfurinheritedbbl
2710.20.10.14Containing more than 500 ppm of sulfurinheritedbbl
Table 2Statistical suffixes under 2710. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)52.5¢/bblper unitnot established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 25%25.00%9903.88.032018-09-24
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Read with care.
  • At least one applicable rate is charged per unit of quantity. The percentage shown covers only the ad valorem portion of the duty.
Table 3Duty stack for 2710.12.15.10 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 2710?
Heading 2710 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 2710.12.15.10, the first line under this heading. Its Column 1 rate is 52.5¢/bbl; other lines under 2710 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% plus a per-unit component and Italy carries 0.00% plus a per-unit component.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.