No. 2 Heating Oil High Sulfur
A light distillate fuel oil used primarily for residential and commercial heating, testing 25 degrees A.P.I. or more with Saybolt Universal viscosity at 37.8°C less than 45 seconds, and containing over 500 ppm sulfur. It falls under HTS 2710.19.11.14 due to its classification as a high-sulfur light fuel oil derived from petroleum, not crude, and meeting the specific viscosity and API gravity criteria.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If sulfur content is 500 ppm or less
Lower sulfur light fuel oils shift to subheading 2710.19.11.08 based on sulfur threshold.
If viscosity at 37.8°C is 45 seconds or more
Higher viscosity light fuel oils fall under 2710.19.15 regardless of sulfur levels.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify sulfur content via ISO 8754 testing to confirm >500 ppm and avoid misclassification to lower sulfur subheadings
• Provide certificates of analysis detailing API gravity, viscosity, and distillation profile for CBP review
• Ensure proper documentation of non-biodiesel content to prevent reclassification under biodiesel exclusions
Related Products under HTS 2710.19.11.14
High Sulfur Kerosene Fuel
Kerosene-grade petroleum distillate for heating or industrial burners, with >25° API, <45 SUS viscosity at 37.8°C, and sulfur >500 ppm. Classified under HTS 2710.19.11.14 as a light fuel oil preparation containing 70%+ petroleum oils as basic constituents.
Light Marine Fuel Oil High Sulfur
Blended light fuel oil for marine auxiliary engines, API ≥25°, viscosity <45 SUS at 37.8°C, sulfur >500 ppm. Fits HTS 2710.19.11.14 as distillate fuel oil with petroleum oils ≥70% by weight.
Industrial Boiler Light Fuel Oil >500 ppm S
Distillate fuel for factory boilers and process heating, meeting light fuel oil specs: ≥25° API, <45 SUS @37.8°C, sulfur >500 ppm. HTS 2710.19.11.14 covers these petroleum-based heating oils.
High Sulfur Range Oil
Light petroleum distillate for home oil burners and ranges, API 25°+, viscosity <45 SUS, sulfur exceeding 500 ppm. Properly classified in HTS 2710.19.11.14 as non-crude light fuel oil.
Blended High Sulfur Light Bunker Fuel
Mixture of straight-run distillates for ship bunkering, ≥70% petroleum oils, light specs with >500 ppm sulfur. HTS 2710.19.11.14 applies to such blended light fuel oils.
High Sulfur Lamp Oil
Petroleum distillate for outdoor lamps and torches, light viscosity <45 SUS, API >25°, sulfur >500 ppm. Falls under HTS 2710.19.11.14 as light fuel oil preparation.