Transformer Oil Contaminated with PCBs from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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