HS 271019 Other
Quick Answer: HS code 2710.19, "Other," is a broad residual category within Chapter 27, covering petroleum oils and oils obtained from bituminous minerals, other than crude, and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. This includes a diverse range of refined petroleum products not specifically classified under other subheadings of 2710.1. Duty rates vary significantly. The UK and EU TARIC generally show a 0.00% ad valorem rate for many sub-classifications under 2710.19. In contrast, the US Harmonized Tariff Schedule (HTS) features specific rates such as 21¢/bbl or 10.5¢/bbl for certain products, alongside "Free" rates for goods originating from countries with preferential trade agreements (e.g., A+, AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, R, S, SG). Importers and customs brokers must meticulously classify products to the most granular level to ensure accurate duty assessment and leverage available trade preferences.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710194790 | 0.00 % | — | — |
| 2710190000 | — | — | — |
| 2710191100 | — | — | — |
| 2710191110 | — | — | — |
| 2710191190 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710192110 | 0.00 % | — | — |
| 2710192190 | 0.00 % | — | — |
| 2710190000 | — | — | — |
| 2710191100 | — | — | — |
| 2710191190 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710191105 | — | — | ["bbl"] |
| 2710191102 | — | — | ["bbl"] |
| 2710191103 | — | — | ["bbl"] |
| 2710191104 | — | — | ["bbl"] |
| 2710191107 | — | — | ["bbl"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2710.19?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 271019 cover?
This subheading covers petroleum oils and oils obtained from bituminous minerals, other than crude, and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those for waste oils (2710.91 or 2710.99) or those specifically provided for in subheadings 2710.12, 2710.19.10, 2710.19.20, 2710.19.30, 2710.19.40, 2710.19.50, 2710.19.60, 2710.19.70, 2710.19.80, or 2710.19.90. This broad "Other" category within Heading 2710 captures a diverse range of refined petroleum products not specifically enumerated in more granular subheadings, as defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes and reflected in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC. Examples include certain lubricating oils, hydraulic fluids, and other specialty oils that do not meet the specific criteria for motor spirit, kerosene, gas oils, or fuel oils.
What falls outside HS 271019?
The following products are excluded from HS 271019: crude petroleum oils and oils obtained from bituminous minerals (2709), which are unprocessed. Also excluded are petroleum gases and other gaseous hydrocarbons (2711), petroleum jelly (2712), petroleum bitumen and other residues of petroleum oils (2713), and petroleum coke (2713). Specifically, waste oils are classified under 2710.91 or 2710.99, depending on their composition and intended use. Products like aviation gasoline (2710.12.10), motor gasoline (2710.12.15 through 2710.12.45), kerosene (2710.19.10), jet fuel (2710.19.20), and various types of diesel and fuel oils (2710.19.30 through 2710.19.60) are classified in their respective, more specific subheadings within 2710, not in this general "Other" category. Similarly, chemical products where petroleum oils are merely a component but not the basic constituent are classified in Chapter 29 or 38.
What are common classification mistakes for HS 271019?
A common error is misclassifying specific petroleum products into 271019 when more precise subheadings exist. For instance, classifying jet fuel or specific types of lubricating oils under 271019 instead of their dedicated 8-digit or 10-digit codes (e.g., 2710.19.20 for jet fuel, or specific lubricating oil subheadings like 2710.19.30.50) is a frequent mistake. This often occurs due to insufficient analysis of the product's exact specifications, such as flash point, viscosity, or distillation characteristics, which are critical for distinguishing between various refined petroleum products. Another mistake is failing to apply General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes. Importers sometimes overlook the detailed legal notes for Chapter 27 or the specific definitions provided in the WCO Explanatory Notes, leading to incorrect placement in this residual category when a more specific classification is warranted.
How should importers classify products under HS 271019?
The correct procedure for classifying products under HS 271019 involves a systematic approach. First, importers and customs brokers must consult the General Interpretative Rules (GRI) of the Harmonized System, especially GRI 1 and GRI 6. Begin by examining the product's technical specifications, including its chemical composition, distillation range, viscosity, flash point, and intended use. Compare these specifications against the legal notes for Chapter 27 and Heading 2710, as well as the WCO Explanatory Notes, USITC HTS, and EU TARIC definitions. Ensure the product is indeed "other" and does not meet the criteria for any more specific subheading within 2710 (e.g., motor spirit, kerosene, gas oils, fuel oils, or specific lubricating preparations). If a more specific subheading exists, that classification takes precedence. If, after thorough review, the product clearly falls outside all other specific categories within 2710 but meets the general description of refined petroleum oils or preparations with 70% or more petroleum oils as basic constituents, then 271019 is the appropriate classification. Always retain detailed product documentation to support the classification decision.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the Most Favored Nation (MFN) duty rate for products classified under HS 2710.19 in the United States?
For products classified under Harmonized System (HS) subheading 2710.19 in the United States, the Most Favored Nation (MFN) duty rate is generally 0.00% ad valorem. However, it is crucial to note that certain specific petroleum products within this subheading may be subject to excise taxes, such as 21¢/bbl or 10.5¢/bbl, as applicable under U.S. law. Importers should consult the latest U.S. Harmonized Tariff Schedule (HTSUS) provided by the USITC for precise rates and any applicable taxes or fees.
Which trade agreements offer preferential duty treatment for HS 2710.19, and what are the typical preferential rates?
Many U.S. Free Trade Agreements (FTAs) offer preferential duty treatment for goods classified under HS 2710.19, typically resulting in a 'Free' duty rate (0.00% ad valorem) if the goods meet the respective agreement's Rules of Origin. Examples of agreements that often provide 'Free' duty for this subheading include: Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Importers must ensure they have valid Certificates of Origin or other required documentation to claim preferential treatment under these agreements.
What are the key classification criteria for products falling under HS 2710.19 'Other'?
HS 2710.19 covers 'Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils: Other.' The primary classification criteria revolve around the product's composition (must contain 70% or more petroleum oils or oils from bituminous minerals), its nature (not crude, not waste oil), and its specific type (e.g., not motor spirit, kerosene, gas oils, fuel oils, or lubricating oils of other subheadings within 2710). Classification requires a detailed analysis of the chemical composition, distillation range, and intended use to ensure it doesn't fall into a more specific subheading of 2710 or another chapter.
What specific documentation is required for importing products under HS 2710.19?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importers of products under HS 2710.19 may require additional specific documentation. This can include laboratory analysis reports or Certificates of Analysis (COA) to verify the product's composition, flash point, distillation characteristics, and other technical specifications relevant to its classification and regulatory compliance. If claiming preferential duty rates under a Free Trade Agreement, a valid Certificate of Origin (e.g., USMCA Certificate of Origin, KORUS FTA Certificate of Origin) is mandatory. Depending on the specific product and its end-use, other agency requirements (e.g., EPA, FDA) might necessitate further permits or declarations.