HTS Subheading 2026 Rates 19 sub-classifications

HTS Code 271020: 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: — 2026 US Tariff Rates

Data sourced from USITC 2026 Harmonized Tariff Schedule · Last verified May 31, 2026

Quick Answer

HTS 271020 = 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:
Duty rate: 5.25¢/bbl · Unit: 27-digit · Column 1: 5.25¢/bbl

About This HTS Subheading

This 6-digit Harmonized Tariff Schedule subheading (271020) covers 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:. The table below lists all 8-digit and 10-digit statistical suffixes under this subheading, including General, Special (Free Trade Agreement), and Column 2 duty rates. Data is sourced from the official USITC 2026 Harmonized Tariff Schedule Revision 9. Always verify final classifications and duty rates with US Customs and Border Protection (CBP) before importing.

Complete Classification Table

All 8-digit and 10-digit tariff codes under HTS subheading 271020. Use this table to find the correct statistical suffix and applicable duty rate for your product.

HTS Code Full Description General Rate Special Rate Column 2 Rate
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)
2710.20.05.20 Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)
2710.20.05.50 Other
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
2710.20.10.02 Containing not more than 15 ppm of sulfur
2710.20.10.03 Containing more than 15 ppm but not more than 500 ppm of sulfur
2710.20.10.04 Containing more than 500 ppm of sulfur
2710.20.10.05 Containing not more than 15 ppm of sulfur
2710.20.10.07 Containing more than 15 ppm but not more than 500 ppm of sulfur
2710.20.10.08 Containing more than 500 ppm of sulfur
2710.20.10.11 Containing not more than 15 ppm of sulfur
2710.20.10.13 Containing more than 15 ppm but not more than 500 ppm of sulfur
2710.20.10.14 Containing more than 500 ppm of sulfur
2710.20.10.15 Containing not more than 500 ppm of sulfur
2710.20.10.25 Containing more than 500 ppm of sulfur
2710.20.10.50 Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)
2710.20.15.00 Kerosene-type jet fuel, motor fuel or 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
2710.20.25.00 Kerosene (except kerosene-type jet fuel, 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) 21¢/bbl

Duty Estimator

Enter your product value to estimate the import duty. This is an estimate only — actual duties are assessed by CBP at the port of entry.

Quick Answer: HTS 271020 Duty Rates

HTS subheading 271020 (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:) contains 19 sub-classifications. Suffix 2710.20.05: General rate 5.25¢/bbl, Special (FTA): Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG). Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.

What Importers Need to Know About HTS Chapter 27

This subheading falls under an HTS chapter covering mineral fuels, mineral oils, petroleum products, natural gas, coal, and bituminous substances. Importers of these products should be aware of the following trade compliance considerations:

Petroleum imports are monitored by the DOE Energy Information Administration. EPA renewable fuel standard (RFS) credits may apply to biofuel imports.

For the specific subheading HTS 271020, we recommend you:

  1. Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
  2. Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
  3. Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
  4. Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations

Frequently Asked Questions About HTS 271020

What is the import duty rate for products under HTS 271020?

Duty rates for HTS 271020 vary by the specific 8- or 10-digit statistical suffix and the country of origin. Suffix 2710.20.05 has a General rate of 5.25¢/bbl with Special (FTA) rates available: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG). Always verify the exact duty rate with US Customs and Border Protection before importing, as rates may change and additional trade remedies (Section 301, Section 232, anti-dumping) may apply depending on the country of origin.

Can I get duty-free treatment for goods classified under HTS 271020?

While the General rate for this heading is not zero, many products qualify for duty-free or reduced-rate treatment under Free Trade Agreements (USMCA, KORUS, and others) if they meet the applicable rules of origin. Check the Special rate column for your specific country of origin. You must provide origin certification to claim FTA preferences.

How do I know if I am using the correct HTS classification?

The correct HTS classification depends on the specific product's composition, function, and in some cases its country of origin. For binding certainty, you can request a written ruling from CBP's National Commodity Specialist Division. Misclassification can result in retroactive duties, penalties under 19 USC §1592, and interest on underpaid amounts. For products classified under heading 271020, the key classification factors include the General Rules of Interpretation (GRI), Section Notes, and Chapter Notes. When in doubt, consult a licensed customs broker.

HTS Chapter 27 Classification Guide: Mineral Fuels, Mineral Oils and Products

Chapter 27 covers mineral fuels, mineral oils, petroleum products, natural gas, coal, and bituminous substances. Classification depends on the product's physical state (solid, liquid, gaseous), petroleum distillation range, and sulfur content. This chapter is dominated by energy commodities — crude petroleum alone accounts for the largest share of US imports by value.

Common Misclassification Errors

  • Classifying petroleum products by common name rather than distillation characteristics — the HTS uses specific gravity, boiling range, and sulfur content for classification, not commercial product names
  • Confusing crude petroleum (2709) with petroleum oils (2710) — crude oil is unrefined; any distillation or processing moves the product to heading 2710
  • Failing to account for trade sanctions on energy products from specific countries (e.g., Russian crude oil restrictions)

Duty Calculation Tips for HTS 271020

Mineral fuel duty rates are generally low (many products enter duty-free or at minimal rates under MFN). However, trade sanctions restrict imports from certain countries. DOE Energy Information Administration reporting may be required. EPA renewable fuel standard (RFS) credits apply to biofuel imports. Strategic Petroleum Reserve considerations may affect import timing.

Chapter 27 Frequently Asked Questions

Are petroleum imports subject to trade sanctions?

Yes. The US restricts petroleum imports from several countries, including Russia (price cap and import restrictions), Iran (comprehensive sanctions), and Venezuela (specific sanctions). Sanctions compliance is enforced by OFAC and CBP. Violations carry severe criminal and civil penalties.

What is the Renewable Fuel Standard (RFS) for biofuel imports?

The EPA Renewable Fuel Standard requires that a certain percentage of transportation fuel be derived from renewable sources. Importers of biofuels must comply with RFS requirements, including registering with EPA and acquiring Renewable Identification Numbers (RINs). Non-compliance results in significant penalties.

How is crude oil classified differently from refined petroleum?

Crude oil (heading 2709) is unrefined petroleum as extracted from the ground. Any distillation, processing, or refining moves the product to heading 2710 (petroleum oils and oils from bituminous minerals). The classification depends on the product's physical characteristics at the time of importation, not its origin or intended use.

Do mineral fuel imports require DOE reporting?

Yes. The DOE Energy Information Administration requires weekly and monthly reporting of petroleum imports, including crude oil, petroleum products, and natural gas liquids. Importers must file EIA-814 and other forms. Failure to report can result in civil penalties.

Can natural gas imports qualify for duty-free treatment?

Most natural gas (heading 2711) enters the US duty-free under MFN rates. LNG imports require FERC authorization and DOE export/import authorizations. The US is a net exporter of natural gas, but certain regions import LNG. Check FERC and DOE requirements before importing.

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About This Data

This HTS classification data is programmatically parsed from the official 2026 US International Trade Commission (USITC) Harmonized Tariff Schedule Revision 9. The PoliteDraft data engine aggregates 8-digit and 10-digit statistical suffixes under their 6-digit subheading parents to create comprehensive, data-rich reference pages. Our editorial team reviews data parsing accuracy against the official USITC source files. This database is provided for informational and preliminary research purposes only. PoliteDraft is not a licensed customs broker or legal advisor.

Data source: USITC HTS 2026 Rev. 9 Last processed: 2026-05-31 Sub-classifications: 19

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