Section V · Mineral fuels, mineral oils and products of their distillation

2710.99

Other:

How this code is built
27

Chapter

Mineral fuels, mineral oils and products of their distillation

10

Heading

The product family within the chapter

99

Subheading

The specific good, identical worldwide

The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.

How the schedule reaches this code

  1. 27Mineral fuels, mineral oils and products of their distillation
  2. 2710Petroleum 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. Waste oils:
  4. Other:

Published US duty rates

Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.

  • 2710.99.05.00Testing under 25 degrees A.P.I.bbl
    General
    5.25¢/bbl
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    21¢/bbl

    Countries without normal trade relations.

  • 2710.99.10.00Testing 25 degrees A.P.I. or morebbl
    General
    10.5¢/bbl
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    21¢/bbl

    Countries without normal trade relations.

  • 2710.99.16.00Wastes of motor fuel or of motor fuel blending stockbbl
    General
    52.5¢/bbl
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $1.05/bbl

    Countries without normal trade relations.

  • 2710.99.21.00Wastes of kerosene or naphthasbbl
    General
    10.5¢/bbl
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    21¢/bbl

    Countries without normal trade relations.

  • 2710.99.31.00Of oilsbbl
    General
    84¢/bbl
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $1.68/bbl

    Countries without normal trade relations.

  • 2710.99.32.00Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable originkg
    General
    5.8%
    Special (FTA)
    Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    20%

    Countries without normal trade relations.

  • 2710.99.39.00Otherkg
    General
    1.3¢/kg + 5.7%
    Special (FTA)
    Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    4.4¢/kg + 20%

    Countries without normal trade relations.

  • 2710.99.45.00Mixtures of hydrocarbons not elsewhere specified or included, which contain not over 50 percent of any single hydrocarbon compoundbbl
    General
    10.5¢/bbl
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    21¢/bbl

    Countries without normal trade relations.

  • 2710.99.90.00Otherkg, liters
    General
    7%
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    25%

    Countries without normal trade relations.

Schedule footnotes

  • See 9903.88.15.

A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.

This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.

Other subheadings in heading 2710

Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.