No. 2 Heating Oil High Sulfur from Japan
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.
Duty Rate — Japan → United States
0%
Rate breakdown
9903.05.860%Articles provided for in subdivision (b) of U.S. note 52 to this subchapter
Import Tips
• 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