HS 271099 Other
Quick Answer: HS code 2710.99, "Other," encompasses a diverse range of petroleum oils and oils obtained from bituminous minerals, specifically those not falling under more specific subheadings within 2710. This typically includes various waste oils, used lubricating oils, and other residual petroleum products. Importers and customs brokers should note the varying duty structures: the UK applies a 2.00% ad valorem rate, while the EU's TARIC system shows a 3.50% ad valorem rate. The US Harmonized Tariff Schedule (HTSUS) presents a more complex landscape, with specific rates like 21¢/bbl and 5.25¢/bbl, alongside numerous "Free" duty provisions under various preferential trade agreements (e.g., A+, AU, BH, CL, CO, IL, JO, KR, MA, OM, PA, PE, SG). Accurate classification within this "Other" category requires careful analysis of product composition and intended use to ensure compliance and optimize duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710990000 | — | — | — |
| 2710990090 | 2.00 % | — | — |
| 2710990010 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710990000 | — | — | — |
| 2710990010 | — | — | — |
| 2710990090 | 3.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710990500 | 5.25¢/bbl | Free (17 programs) | ["bbl"] |
| 2710992100 | 10.5¢/bbl | Free (17 programs) | ["bbl"] |
| 2710991600 | 52.5¢/bbl | Free (17 programs) | ["bbl"] |
| 271099 | — | — | — |
| 2710991000 | 10.5¢/bbl | Free (17 programs) | ["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 2710.99?
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 271099 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 of subheading 2710.12, 2710.19, 2710.20, 2710.30, 2710.40, 2710.50, 2710.60, 2710.70, or 2710.80. Specifically, HS 2710.99 is the residual "Other" category within Heading 2710, encompassing various refined petroleum products and preparations not specifically enumerated in the more granular subheadings. This aligns with the World Customs Organization (WCO) Harmonized System Nomenclature and is reflected in the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system for these residual petroleum products.
What falls outside HS 271099?
The following products are excluded from HS 271099: crude petroleum oils (2709.00), petroleum gases and other gaseous hydrocarbons (2711), petroleum jelly and paraffin wax (2712), petroleum bitumen and other residues of petroleum oils (2713), and specific types of refined oils and preparations that have their own dedicated subheadings within 2710. For instance, motor spirit (gasoline) and jet fuel are classified under 2710.12 or 2710.19, depending on their lead content, while lubricating oils are typically found in 2710.19. Bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch (2715) are also distinct. Products with less than 70% petroleum oils or oils obtained from bituminous minerals as their basic constituents are also generally excluded from Heading 2710 entirely.
What are common classification mistakes for HS 271099?
A common error is misclassifying specific refined petroleum products into 271099 when a more precise subheading exists within 2710. Importers sometimes default to "Other" without thoroughly reviewing the entire Heading 2710 structure, leading to incorrect duty rates and potential non-compliance. For example, certain lubricating preparations or hydraulic fluids might be incorrectly placed here instead of 2710.19, or specific types of fuel oils might be misclassified. Another mistake involves classifying preparations with less than 70% petroleum content under Heading 2710 at all, when they should be classified elsewhere based on their primary constituent or function, as per General Interpretative Rule (GRI) 3(b). Diligence in identifying the exact nature and composition of the product is paramount to avoid these errors.
How should importers classify products under HS 271099?
The correct procedure for classifying products under HS 271099 involves a systematic review of Heading 2710 and its subheadings. Importers and customs brokers must first confirm that the product is indeed a petroleum oil or an oil obtained from bituminous minerals, or a preparation containing 70% or more of such oils as basic constituents. Next, they must meticulously examine all other subheadings within 2710 (e.g., 2710.12, 2710.19, 2710.20, etc.) to ensure the product does not more specifically fit into one of those categories. Only after ruling out all other specific subheadings within Heading 2710 should 271099 be considered. Consulting the WCO Explanatory Notes for Heading 2710 and relevant national tariff interpretations (e.g., USITC HTS General Notes, EU TARIC classification regulations) is crucial for accurate and compliant classification.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) duty rate for products classified under HS 2710.99 in the United States?
The MFN (General) duty rate for products classified under Harmonized System (HS) subheading 2710.99 in the United States varies significantly based on the specific product. For instance, certain 'other' petroleum oils and oils obtained from bituminous minerals (other than crude) may be subject to rates such as 2.00% ad valorem, 3.50% ad valorem, 21¢/bbl, or 5.25¢/bbl. Importers must consult the latest edition of the Harmonized Tariff Schedule of the United States (HTSUS) via the USITC website to determine the precise duty rate for their specific commodity under 2710.99, as the 'other' category encompasses a broad range of products.
Which preferential trade agreements offer duty-free treatment for goods under HS 2710.99 when imported into the U.S.?
Many U.S. free trade agreements and preference programs offer duty-free treatment for eligible goods classified under HS 2710.99. Based on the provided sample, 'Free' rates are available under various special programs and agreements, including but not limited to: Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic-Central America FTA (D), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others (A+, P, R, S). Importers should verify the specific program indicator (e.g., 'A+', 'D', 'IL') in the HTSUS and ensure their goods meet the rules of origin requirements for the respective agreement to claim preferential duty treatment.
What are the key classification criteria for products falling under HS 2710.99 ('Other')?
HS 2710.99 is a residual 'other' subheading within heading 27.10, which 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; waste oils.' Classification into 2710.99 typically occurs when a product is clearly within the scope of 27.10 but does not fit into any of the more specific subheadings (e.g., 2710.12 for light oils, 2710.19 for other medium or heavy oils, or 2710.20 for waste oils). Key criteria involve the product's composition (70% or more petroleum/bituminous oils), its primary function, and ensuring it's not more specifically provided for elsewhere in the tariff schedule or within other subheadings of 27.10. Detailed chemical analysis and end-use considerations are often crucial for accurate classification.
Are there any specific documentation requirements or regulatory considerations for importing products under HS 2710.99 into the U.S.?
Yes, importing products under HS 2710.99 can involve specific documentation and regulatory considerations beyond standard customs entry requirements. Depending on the nature of the 'other' petroleum product, importers may need to comply with regulations from agencies such as the Environmental Protection Agency (EPA) for fuel additives or hazardous waste, the Department of Energy (DOE), or the Food and Drug Administration (FDA) if the product has a cosmetic or pharmaceutical application. Required documentation might include Safety Data Sheets (SDS), certificates of analysis, import permits, or declarations confirming compliance with environmental standards. Importers should proactively identify all applicable Partner Government Agency (PGA) requirements prior to importation to avoid delays or penalties.