Transformer Oil Contaminated with PCBs from China
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 — China → United States
41.2%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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