2710.12

Light oils and preparations

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 > 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

Where this code sits

  1. Section V · Chapter
    27 — MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
    MINERAL PRODUCTS
  2. 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
  3. Subheading
    2710.12 — Light oils and preparations

Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.

Duty rate

This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.

Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.

Paste 2710.12 into the lookup and follow it down to your national line.

US national lines under 2710.12

The United States subdivides this subheading into 15 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.

Line Description General Preferential
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)
2710.12.15.10 Leaded 52.5¢/bbl stated on 27101215 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.15.14 Reformulated 52.5¢/bbl stated on 27101215 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.15.19 Other 52.5¢/bbl stated on 27101215 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.15.20 Jet fuel, naphtha-type 52.5¢/bbl stated on 27101215 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.15.50 Other 52.5¢/bbl stated on 27101215 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
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)
2710.12.18.05 Reformulated blendstock for oxygenate blending (RBOB) 52.5¢/bbl stated on 27101218 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.18.90 Other 52.5¢/bbl stated on 27101218 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.25.00 Naphthas (except motor fuel or motor fuel blending stock) 10.5¢/bbl Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
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)
2710.12.45.45 Insulating or transformer oils 10.5¢/bbl stated on 27101245 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
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 10.5¢/bbl stated on 27101245 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.45.95 Other 10.5¢/bbl stated on 27101245 Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)
2710.12.90.00 Other 7% Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG)

A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.

Preferential rates for 2710.12

The US lines under this subheading offer a reduced or free rate under 18 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.

A Free

Generalized System of Preferences

Normally supported by: GSP claim

AU Free

United States-Australia Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

BH Free

United States-Bahrain Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

CL Free

United States-Chile Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

CO Free

United States-Colombia Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

D Free

African Growth and Opportunity Act

E Free

Caribbean Basin Economic Recovery Act

IL Free

United States-Israel Free Trade Area

Normally supported by: Certification / claim under a US free trade agreement

JO Free

United States-Jordan Free Trade Area Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

KR Free

United States-Korea Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

MA Free

United States-Morocco Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

OM Free

United States-Oman Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

P Free

Dominican Republic-Central America-United States Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PA Free

United States-Panama Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PE Free

United States-Peru Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

R Free

United States-Caribbean Basin Trade Partnership Act

S Free

United States-Mexico-Canada Agreement

Normally supported by: USMCA certification of origin

SG Free

United States-Singapore Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.

What chapter 27 excludes

A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.

1. This chapter does not cover:

  • (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;
  • (b) Medicaments of heading 3003 or 3004; or
  • (c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

(a) The term "electrical energy" does not include electrical energy transmitted as a medium of communication; and

8. Subheading 2712.10.00 does not include petroleum jelly, suitable for use for the care of the skin, put up in packings of a kind sold at retail for such use (subheading 3304.99.10).

Legal notes that govern this code

Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.

Chapter 27 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. This chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;

(b) Medicaments of heading 3003 or 3004; or

(c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

2. References in heading 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals, but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the nonaromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60 percent by volume distills at 300˚C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (chapter 39).

3. For the purposes of heading 2710, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Chapter 27 — Subheading Notes

Subheading Notes. Binding, scoped to subheadings.

1. For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 percent.

2. For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 percent and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of subheadings 2707.10, 2707.20, 2707.30, 2707.40, the terms "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain more than 50 percent by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90 percent or more by volume (including losses) distill at 210˚C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5. For the purposes of the subheadings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Chapter 27 — Additional U.S. Notes

Additional U.S. Notes. Binding in the United States; not part of the international HS.

1. (a) Crude petroleum oils, crude oils obtained from bituminous minerals and reconstituted crude petroleum shall, if products of Canada, be admitted free of duty and any entry therefor shall be liquidated or reliquidated accordingly if, on or before the 180th day after the date of entry, documentation is filed with the customs officer concerned establishing that, pursuant to a commercial exchange agreement between the United States and Canadian refiners which has been approved by the Secretary of Energy--

(i) An import license for the products covered by such entry has been issued by the Secretary; and

(ii) An equivalent amount of domestic or duty-paid foreign crude petroleum oils, crude oils obtained from bituminous minerals or reconstituted crude petroleum have, pursuant to such commercial exchange agreement and to an export license issued by the Secretary of Commerce, been exported from the United States to Canada and have not previously been used to effect the duty-free entry of like Canadian products under this U.S. note.

(b) The Secretary of the Treasury, after consulting with the Secretary of Commerce and the Secretary of Energy, shall issue such rules or regulations as may be necessary governing the admission of Canadian products pursuant to the provisions of this U.S. note.

2. For the purposes of heading 2710, "petroleum oils" includes only products having:

(a) A Congealing Point (ASTM D 938) of less than 30˚C;

(b) If the Congealing Point is not less than 30˚C:

(i) A density at 70˚C of less than 0.942 and a Worked Cone Penetration (ASTM D 217) or a Cone Penetration or (ASTM D 937) at 25˚C of not less than 350; or

(ii) If the density at 70˚C is not less than 0.942 having a Needle Penetration (ASTM D 5) at 25˚C of not less than 400.

3. For the purposes of subheading 2710.12.15, "motor fuel" is any product derived primarily from petroleum, shale or natural gas, whether or not containing additives, which is principally used as a fuel in internal-combustion or other engines.

4. For the purposes of subheadings 2710.12.18, 2710.19.25 and 2710.20.15, "motor fuel blending stock" means any product (except naphthas of subheading 2710.12.25) derived primarily from petroleum, shale oil or natural gas, whether or not containing additives, to be used for direct blending in the manufacture of motor fuel.

5. In determining the relative weights of components of the mixtures provided for in subheadings 2710.12.45 and 2710.19.45, naphtha and other petroleum derivatives which may be present in such mixtures as solvents shall be disregarded.

6. For the purposes of heading 2716:

(a) The term "electrical energy" does not include electrical energy transmitted as a medium of communication; and

(b) Electrical energy shall not be subject to the entry requirements for imported merchandise set forth in section 484 of the Tariff Act of 1930, as amended, (19 U.S.C. 1484), but shall be entered on a periodic basis in accordance with regulations to be prescribed by the Secretary of the Treasury.

7. For the purposes of this chapter, the term barrel (bbl) means a barrel of 158.98 liters measured at 15.6˚C.

8. Subheading 2712.10.00 does not include petroleum jelly, suitable for use for the care of the skin, put up in packings of a kind sold at retail for such use (subheading 3304.99.10).

Chapter 27 — Statistical Notes

US statistical reporting only. NOT classification law.

1. For the purposes of statistical reporting number 2710.12.4560, the term “renewable fuels” means fuels produced from biogenic material according to the ISO 16620-2 method (equivalent to the ASTM D 6866 method).

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Other chapters that mention heading 2710

An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.

Chapter 26

(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);

Chapter 27

2. References in heading 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals, but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the nonaromatic constituents exceeds that of the aromatic constituents.

Chapter 27

3. For the purposes of heading 2710, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:

Chapter 27

4. For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90 percent or more by volume (including losses) distill at 210˚C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

Chapter 27

5. For the purposes of the subheadings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Chapter 27

2. For the purposes of heading 2710, "petroleum oils" includes only products having:

Chapter 27

3. For the purposes of subheading 2710.12.15, "motor fuel" is any product derived primarily from petroleum, shale or natural gas, whether or not containing additives, which is principally used as a fuel in internal-combustion or other engines.

Chapter 27

4. For the purposes of subheadings 2710.12.18, 2710.19.25 and 2710.20.15, "motor fuel blending stock" means any product (except naphthas of subheading 2710.12.25) derived primarily from petroleum, shale oil or natural gas, whether or not containing additives, to be used for direct blending in the manufacture of motor fuel.

Other subheadings under 2710

Importing 2710.12 into

Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.

Common questions

What is HS code 2710.12?

2710.12 covers Light oils and preparations. It sits under 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) in chapter 27, mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

What is the US duty rate for 2710.12?

There is no single rate: this subheading splits into 15 US national lines with 3 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.

What is excluded from chapter 27?

1. This chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711; (b) Medicaments of heading 3003 or 3004; or (c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.