HTS heading 2710 · Chapter 27
HTS 2710: Petroleum oils and oils obtained from bituminous…
HTS 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. It has 30 tariff lines with a duty rate; the general (MFN) rates are 10.5¢/bbl (11 lines), 52.5¢/bbl (7 lines), 7% (3 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, other than those containing biodiesel and other than waste oils: | |||||
| 2710.12 | Light oils and preparations: | ||||
| 2710.12.15 | Motor fuel | 52.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | $1.05/bbl | |
| Gasoline: | |||||
| 2710.12.15.10 | Leaded[bbl] | Estimate → | |||
| Unleaded: | |||||
| 2710.12.15.14 | Reformulated[bbl] | Estimate → | |||
| 2710.12.15.19 | Other[bbl] | Estimate → | |||
| 2710.12.15.20 | Jet fuel, naphtha-type[bbl] | Estimate → | |||
| 2710.12.15.50 | Other[bbl] | Estimate → | |||
| 2710.12.18 | Motor fuel blending stock | 52.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | $1.05/bbl | |
| 2710.12.18.05 | Reformulated blendstock for oxygenate blending (RBOB)[bbl] | Estimate → | |||
| 2710.12.18.90 | Other[bbl] | Estimate → | |||
| 2710.12.25.00 | Naphthas (except motor fuel or motor fuel blending stock)[bbl] | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | Estimate → |
| Other: | |||||
| 2710.12.45 | Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | |
| 2710.12.45.45 | Insulating or transformer oils[bbl] | Estimate → | |||
| 2710.12.45.60 | Renewable fuels blends containing not less than 51 percent by volume of biofuel, as described in statistical note 1 to this chapter[bbl] | Estimate → | |||
| 2710.12.45.95 | Other[bbl] | Estimate → | |||
| 2710.12.90.00 | Other[kg, liters] | 7% | Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG) | 25% | Estimate → |
| 2710.19 | Other: | ||||
| Distillate and residual fuel oils (including blended fuel oils): | |||||
| 2710.19.06 | Testing under 25 degrees A.P.I. | 5.25¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | |
| Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils): | |||||
| 2710.19.06.05 | Containing not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.06.15 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils): | |||||
| 2710.19.06.25 | Fuel oil No. 5[bbl] | Estimate → | |||
| 2710.19.06.30 | Fuel oil No. 6[bbl] | Estimate → | |||
| 2710.19.06.35 | Other[bbl] | Estimate → | |||
| 2710.19.06.50 | Other[bbl] | Estimate → | |||
| 2710.19.11 | Testing 25 degrees A.P.I. or more | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | |
| Having a Saybolt Universal viscosity at 37.8˚C of less than 45 seconds (light fuel oils): | |||||
| Fuel oils Nos. 2 and 3: | |||||
| Diesel oil: | |||||
| 2710.19.11.02 | Containing not more than 15 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.03 | Containing more than 15 ppm but not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.04 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| Other: | |||||
| 2710.19.11.05 | Containing not more than 15 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.07 | Containing more than 15 ppm but not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.08 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| Other: | |||||
| 2710.19.11.11 | Containing not more than 15 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.13 | Containing more than 15 ppm but not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.14 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils): | |||||
| 2710.19.11.15 | Containing not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.25 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.19.11.50 | Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)[bbl] | Estimate → | |||
| 2710.19.16.00 | Kerosene-type jet fuel[bbl] | 52.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | $1.05/bbl | Estimate → |
| Kerosene (except kerosene-type jet fuel): | |||||
| 2710.19.24.00 | Motor fuel[bbl] | 52.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | $1.05/bbl | Estimate → |
| 2710.19.25.00 | Motor fuel blending stock[bbl] | 52.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | $1.05/bbl | Estimate → |
| 2710.19.26.00 | Kerosene (except kerosene-type jet fuel[bbl] | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | Estimate → |
| Lubricating oils and greases, with or without additives: | |||||
| 2710.19.30 | Oils | 84¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | $1.68/bbl | |
| 2710.19.30.10 | Aviation engine lubricating oils[bbl] | Estimate → | |||
| 2710.19.30.20 | Automotive, diesel or marine engine lubricating oils[bbl] | Estimate → | |||
| 2710.19.30.30 | Turbine lubricating oil, including marine[bbl] | Estimate → | |||
| 2710.19.30.40 | Automotive gear oils[bbl] | Estimate → | |||
| 2710.19.30.50 | Steam cylinder oils[bbl] | Estimate → | |||
| 2710.19.30.70 | Quenching or cutting oils[bbl] | Estimate → | |||
| 2710.19.30.80 | Other[bbl] | Estimate → | |||
| Greases: | |||||
| 2710.19.35.00 | Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin[kg] | 5.8% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 20% | Estimate → |
| 2710.19.40.00 | Other[kg] | 1.3¢/kg + 5.7% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 4.4¢/kg + 20% | Estimate → |
| Other: | |||||
| 2710.19.45 | Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | |
| White mineral oil: | |||||
| 2710.19.45.30 | Medicinal grade[bbl] | Estimate → | |||
| 2710.19.45.40 | Other[bbl] | Estimate → | |||
| 2710.19.45.45 | Insulating or transformer oils[bbl] | Estimate → | |||
| 2710.19.45.90 | Other[bbl] | Estimate → | |||
| 2710.19.90.00 | Other[kg, liters] | 7% | Free (A+,AU,BH,CL,CO,D, E,IL,JO, KR,MA,OM,P, PA,PE,S,SG) | 25% | Estimate → |
| 2710.20 | Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, containing biodiesel, other than waste oils: | ||||
| Distillate and residual fuel oils (including blended fuel oils): | |||||
| 2710.20.05 | Testing under 25 degrees A.P.I. | 5.25¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 21¢/bbl | |
| 2710.20.05.10 | Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils)[bbl] | Estimate → | |||
| 2710.20.05.20 | Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)[bbl] | Estimate → | |||
| 2710.20.05.50 | Other[bbl] | Estimate → | |||
| 2710.20.10 | Testing 25 degrees A.P.I. or more | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | |
| Having a Saybolt Universal viscosity at 37.8˚C of less than 45 seconds (light fuel oils): | |||||
| Fuel oils Nos. 2 and 3: | |||||
| Diesel oil: | |||||
| 2710.20.10.02 | Containing not more than 15 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.03 | Containing more than 15 ppm but not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.04 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| Other: | |||||
| 2710.20.10.05 | Containing not more than 15 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.07 | Containing more than 15 ppm but not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.08 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| Other: | |||||
| 2710.20.10.11 | Containing not more than 15 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.13 | Containing more than 15 ppm but not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.14 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils): | |||||
| 2710.20.10.15 | Containing not more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.25 | Containing more than 500 ppm of sulfur[bbl] | Estimate → | |||
| 2710.20.10.50 | Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)[bbl] | Estimate → | |||
| 2710.20.15.00 | Kerosene-type jet fuel, motor fuel or motor fuel blending stock[bbl] | 52.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | $1.05/bbl | Estimate → |
| 2710.20.25.00 | Kerosene (except kerosene-type jet fuel, motor fuel or motor fuel blending stock)[bbl] | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG) | 21¢/bbl | Estimate → |
| Waste oils: | |||||
| 2710.91.00 | Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 21¢/bbl | |
| 2710.91.00.10 | Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more[bbl] | Estimate → | |||
| 2710.91.00.50 | Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg[bbl] | Estimate → | |||
| 2710.99 | Other: | ||||
| Wastes of distillate and residual fuel oils (whether or not blended): | |||||
| 2710.99.05.00 | Testing under 25 degrees A.P.I.[bbl] | 5.25¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 21¢/bbl | Estimate → |
| 2710.99.10.00 | Testing 25 degrees A.P.I. or more[bbl] | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 21¢/bbl | Estimate → |
| 2710.99.16.00 | Wastes of motor fuel or of motor fuel blending stock[bbl] | 52.5¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | $1.05/bbl | Estimate → |
| 2710.99.21.00 | Wastes of kerosene or naphthas[bbl] | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 21¢/bbl | Estimate → |
| Wastes of lubricating oils and greases (whether or not containing additives): | |||||
| 2710.99.31.00 | Of oils[bbl] | 84¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | $1.68/bbl | Estimate → |
| Of greases: | |||||
| 2710.99.32.00 | Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin[kg] | 5.8% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 20% | Estimate → |
| 2710.99.39.00 | Other[kg] | 1.3¢/kg + 5.7% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 4.4¢/kg + 20% | Estimate → |
| Other: | |||||
| 2710.99.45.00 | Mixtures of hydrocarbons not elsewhere specified or included, which contain not over 50 percent of any single hydrocarbon compound[bbl] | 10.5¢/bbl | Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 21¢/bbl | Estimate → |
| 2710.99.90.00 | Other[kg, liters] | 7% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | Estimate → |
86 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 2710.12.90.00 at the general rate of 7%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (7%) | $700.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $747.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- R
- Caribbean Basin Trade Partnership Act
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Frequently asked questions
What is the duty rate for HTS 2710?
Heading 2710 has 30 rate lines. The general (MFN) duty rates are 10.5¢/bbl (11 lines), 52.5¢/bbl (7 lines), 7% (3 lines), 5.25¢/bbl (3 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 2710?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 2710?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.