HS 340311 Containing petroleum oils or oils obtained from bituminous minerals
Quick Answer: Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, classified under HS code 340311, enter the UK at 4.00%, the EU at 4.60%, and the US with varied rates including 6.1% MFN, Free for certain trade agreements, and a specific rate of 15.4¢/kg + 49.5%. This classification specifically applies to lubricating preparations where petroleum oils or oils derived from bituminous minerals are the primary component. Importers and customs brokers must carefully review the specific composition and intended use to ensure accurate classification, as variations in base oils or additives can impact duty assessments. According to CustomTariffs data, understanding these nuances is crucial for efficient trade operations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3403110000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3403110000 | 4.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 340311 | — | — | — |
| 3403114000 | 6.1% | Free (17 programs) | ["kg"] |
| 3403112000 | 0.2% | Free (17 programs) | ["liters"] |
| 3403115000 | 1.4% | Free (17 programs) | ["kg"] |
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 3403.11?
Imports of Containing petroleum oils or oils obtained from bituminous minerals 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 15 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 to Classify This HS Code?
What products does HS 340311 cover?
This subheading covers preparations for the treatment of petroleum oils or oils obtained from bituminous minerals, specifically those containing petroleum oils or oils obtained from bituminous minerals as their principal constituent. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes lubricating preparations, rust preventatives, and anti-corrosion preparations. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically oils or greases used for lubricating mechanical appliances, with specific formulations for various industrial and automotive applications.
What falls outside HS 340311?
The following products are excluded from HS 340311: preparations not containing petroleum oils or oils obtained from bituminous minerals as their principal constituent, such as those based on vegetable or animal oils, and pure petroleum oils or oils obtained from bituminous minerals themselves. Also excluded are finished articles that may contain these preparations, like lubricated textiles or leather goods. For instance, a simple motor oil without additives would be classified under a different heading, and a pre-lubricated bearing would be classified as a machine part.
What are common classification mistakes for HS 340311?
A common error is misinterpreting the "principal constituent" requirement. If a preparation contains a significant proportion of non-petroleum-based ingredients, it may not fall under 340311. For example, a synthetic lubricant with a high percentage of ester base stocks might be classified elsewhere. Additionally, confusion can arise with products that are merely *treated* with these oils but are not primarily *composed* of them, potentially leading to misclassification under Chapter 39 (plastics) or Chapter 68 (articles of stone, plaster, cement, etc.).
How should importers classify products under HS 340311?
The correct procedure for classifying products under HS 340311 involves a detailed analysis of the product's composition and intended use. Importers and customs brokers must consult the product's Safety Data Sheet (SDS) or technical specifications to determine the percentage of petroleum oils or oils obtained from bituminous minerals. They should then compare this information against the WCO Explanatory Notes and the specific tariff definitions in the importing country's schedule, such as the USITC HTS or the EU TARIC, to ensure accurate classification.
How is the duty calculated for products under HS 340311?
A 20-liter container of "Mobil 1 5W-30 Synthetic Motor Oil," declared at a customs value of $150 USD, would attract a US duty. The USITC HTS lists a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for this product. The calculated duty would be $3.75 USD (2.5% × $150 USD). This calculation is based on the declared customs value and the MFN rate published in the USITC Harmonized Tariff Schedule, which is the standard rate for goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 340311?
Several free trade agreements may reduce the applicable duty rate for HS 340311, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying lubricants originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods entering the European Union, agreements with countries like Switzerland or Norway might offer reduced rates or duty-free treatment, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3403.11, and how do preferential rates apply?
HS code 3403.11, covering "Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals," has varying Most Favored Nation (MFN) duty rates. For instance, the USITC Harmonized Tariff Schedule may list rates such as 4.00% or 6.1% ad valorem. Preferential rates are often available under trade agreements. For example, rates listed as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' indicate duty-free entry for qualifying goods from countries with specific trade agreements with the importing nation (e.g., Australia (AU), Chile (CL), South Korea (KR) under various agreements). Importers must verify the specific origin and eligibility under the relevant trade agreement to claim preferential treatment, often requiring a Certificate of Origin.
What are the key classification criteria for goods falling under HS code 3403.11?
The primary classification criterion for HS code 3403.11 is that the product must be a lubricating preparation. Crucially, it must contain either petroleum oils or oils obtained from bituminous minerals as its principal constituent or as a significant component. This distinguishes it from lubricating preparations based on synthetic or vegetable oils, which would be classified elsewhere. The preparation's function as a lubricant, reducing friction between surfaces, is also a key factor. For example, motor oils, gear oils, and greases primarily composed of petroleum derivatives fall under this heading.
What documentation is typically required for importing goods classified under HS code 3403.11?
When importing goods under HS code 3403.11, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Specific to this classification, a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) may be requested by customs authorities to verify the composition and potential hazards. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin (COO) is essential. Some countries may also require specific import permits or declarations related to the petroleum-based nature of the product.
How is the import duty calculated for HS code 3403.11 when a specific duty rate is applied, such as 15.4¢/kg + 49.5%?
For HS code 3403.11, some tariff lines combine an ad valorem duty (a percentage of the value) with a specific duty (a fixed amount per unit of weight or volume). For example, a rate of '15.4¢/kg + 49.5%' means the duty is calculated in two parts: 1) a specific duty of 15.4 cents per kilogram of the imported product, and 2) an ad valorem duty of 49.5% of the declared customs value of the product.
Example Calculation: Suppose you import 1,000 kg of a lubricating preparation valued at $5,000 USD. The specific duty would be 1,000 kg * $0.154/kg = $154. The ad valorem duty would be 49.5% of $5,000 = $2,475. The total duty would be $154 + $2,475 = $2,629. Importers and brokers must carefully check the exact tariff language for the applicable rate structure.
Which common trade agreements offer preferential duty rates for HS code 3403.11, and what is the general impact?
Several trade agreements can provide preferential duty rates for goods classified under HS code 3403.11. For example, agreements like the US-Mexico-Canada Agreement (USMCA), the Central America Free Trade Agreement (CAFTA-DR), and agreements with countries such as Australia (AU), Chile (CL), and South Korea (KR) often include provisions for reduced or eliminated duties on qualifying goods. The impact is a significant reduction in landed cost for importers, making trade more competitive. To benefit, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement and possess the required documentation, such as a Certificate of Origin, to prove eligibility.