HS 271390 Other residues of petroleum oils or of oils obtained from bituminous minerals

Quick Answer: HS code 271390 covers "Other residues of petroleum oils or of oils obtained from bituminous minerals." This classification primarily includes residual products from petroleum refining or the processing of bituminous minerals, such as petroleum coke, asphalt, and other heavy fuel oils or by-products not specifically classified elsewhere in heading 2713. These are typically solid or semi-solid materials used in various industrial applications, including energy generation, construction, and manufacturing. For importers and exporters, understanding the specific sub-classification is crucial. The UK Trade Tariff generally applies a 0.00% duty rate for products under this heading. The EU TARIC system shows duty rates around 0.70% ad valorem, while the US Harmonized Tariff Schedule (HTS) typically lists these products as "Free" of duty. Importers should verify the exact duty rate based on the specific product and country of origin, as preferential trade agreements or specific product characteristics can influence the final duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2713900000 — — —
2713909000 0.00 % — —
2713901000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2713900000 — — —
2713901000 — — —
2713909000 0.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2713900000 Free — ["t"]

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.

How to Classify This HS Code?

What products does HS 271390 cover?

This subheading covers "Other residues of petroleum oils or of oils obtained from bituminous minerals," specifically those not classified under HS 271311 (petroleum coke, not calcined) or 271312 (petroleum coke, calcined). According to the Harmonized System Explanatory Notes (HSEN) for Heading 2713, this includes various residual products remaining after the refining or processing of crude petroleum or bituminous minerals, such as petroleum asphalt (bitumen), petroleum pitch, and other heavy residues. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system align with this WCO definition, encompassing all such residues that are not petroleum coke, whether or not they have undergone further processing, provided they retain their character as residues.

What falls outside HS 271390?

The following products are excluded from HS 271390: petroleum coke, which is specifically classified under HS 271311 (not calcined) or HS 271312 (calcined). Furthermore, mixtures of bituminous substances with other materials, if the character of the product is no longer that of a petroleum residue, would be excluded. For instance, asphaltic mixtures prepared for road surfacing, which typically contain aggregates, would fall under Chapter 68, specifically HS 6807. Similarly, certain waxes obtained from petroleum, such as paraffin wax, are classified under HS 2712, as they are distinct products rather than residues in the sense intended by Heading 2713.

What are common classification mistakes for HS 271390?

A common error is misclassifying petroleum coke under HS 271390 instead of its specific subheadings, HS 271311 or HS 271312, depending on whether it is calcined. Importers sometimes overlook the specific carve-outs for petroleum coke, leading to incorrect duty rates and potential penalties. Another mistake involves classifying highly processed or blended products that no longer possess the essential character of a "residue" under this subheading. For example, a product that has been significantly modified or mixed with non-petroleum components to form a new article should be classified according to its new character, often guided by General Interpretative Rule (GRI) 3(b) for mixtures or composite goods.

How should importers classify products under HS 271390?

The correct procedure for classifying products under HS 271390 involves a careful review of the product's composition, origin, and degree of processing. Importers and customs brokers should first confirm that the product is indeed a residue of petroleum oils or oils obtained from bituminous minerals and is not petroleum coke. Consult the WCO HS Explanatory Notes for Heading 2713 for detailed guidance on what constitutes "other residues." It is crucial to obtain technical specifications and process descriptions from the manufacturer to ascertain the product's exact nature. If there is any ambiguity, consider requesting a binding ruling from the relevant customs authority (e.g., CBP in the US, national customs authorities in the EU) to ensure compliance and avoid potential classification errors.

Which HS Codes Are Related?

HS 271320 HS 271311 HS 271410 HS 270900 HS 271012 HS 271091

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 2713.90, 'Other residues of petroleum oils or of oils obtained from bituminous minerals'?

The Most Favored Nation (MFN) duty rates for HS code 2713.90 are often quite low or duty-free in many jurisdictions. For example, the United States generally applies a 'Free' duty rate for imports under HTSUS 2713.90.00. The European Union's TARIC database also frequently shows a 0.00% ad valorem duty rate for this classification. The UK Global Tariff similarly lists a 0.00% duty. However, it is crucial for importers to verify the specific duty rate applicable to their country of importation using official sources like the USITC Tariff Database, EU TARIC, or the UK Trade Tariff, as rates can be subject to change or specific conditions.

What are the key classification criteria for 'Other residues of petroleum oils or of oils obtained from bituminous minerals' under HS 2713.90?

HS code 2713.90 covers petroleum coke, petroleum bitumen, and other residues of petroleum oils or of oils obtained from bituminous minerals, excluding those specifically covered by subheadings 2713.11 (Petroleum coke, not calcined), 2713.12 (Petroleum coke, calcined), and 2713.20 (Petroleum bitumen). Classification hinges on the product being a residue from petroleum or bituminous mineral processing and not falling into the more specific categories. Importers should ensure the product's chemical composition, origin (as a residue), and intended use align with the general description of 'other residues' and that it does not meet the criteria for other, more specific headings in Chapter 27, such as asphaltic mixtures (HS 2715) or waxes (HS 2712). Reference to the Harmonized System Explanatory Notes for Chapter 27 is highly recommended for precise interpretation.

Which common trade agreements might offer preferential duty rates for products classified under HS 2713.90?

Given that the MFN duty rates for HS 2713.90 are frequently 0.00% or 'Free', the impact of preferential trade agreements on duty rates might be less significant for this specific code compared to others. However, preferential agreements can still be relevant for rules of origin, customs procedures, or future rate changes. For instance, products originating from countries party to agreements like the USMCA (United States-Mexico-Canada Agreement), various EU Free Trade Agreements (e.g., with Japan, Korea), or the UK's Free Trade Agreements could potentially benefit from guaranteed duty-free treatment, even if the MFN rate is already zero. Importers should always check the specific agreement's rules of origin and tariff schedule for their product and country pair to confirm eligibility for preferential treatment.

What documentation is typically required for importing goods under HS 2713.90?

Standard import documentation applies to HS 2713.90, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific nature of the 'residue' and its end-use, additional documentation may be required. For example, if the product is considered hazardous or falls under specific environmental regulations, a Safety Data Sheet (SDS) might be necessary. Furthermore, if claiming preferential duty rates under a free trade agreement, a Certificate of Origin (e.g., USMCA Certificate of Origin) will be mandatory. Importers should consult with their customs broker and the importing country's customs authority for any specific chemical or environmental regulatory requirements that might apply to petroleum residues.