Transformer Oil Contaminated with PCBs from Canada
Used electrical insulating oil from transformers containing polychlorinated biphenyls (PCBs), classified under HTS 3824.82.90.00 as a preparation containing PCBs not elsewhere specified. These oils were historically used for their dielectric properties but are now managed as hazardous waste.
Duty Rate — Canada → United States
13.7%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Obtain EPA TSCA approval prior to import; ensure manifests comply with RCRA hazardous waste rules
• Verify PCB concentration thresholds; common pitfall is inadequate spill containment certification