HS heading 27.10: Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Last updated 11 October 2026

Landed cost with 27.10 Classify a product

Key facts

Heading: 27.10
Description: Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
Chapter: 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Subheadings: 5
Edition: HS2022

Summary

HS heading 27.10 covers petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. It is in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It is split into 5 subheadings: 2710.12 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils, light oils and preparations), 2710.19 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils, other), 2710.20 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils), 2710.91 (waste oils, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)) and 2710.99 (waste oils, other). National tariff lines under heading 27.10 are live on border.bot for the United States (76 lines, also used by 1 other country).

What this code covers

It is split into 5 subheadings: 2710.12 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils, light oils and preparations), 2710.19 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils, other), 2710.20 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils), 2710.91 (waste oils, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)) and 2710.99 (waste oils, other).

2710.12Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Light oils and preparations
2710.19Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Other
2710.20Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils
2710.91Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
2710.99Waste oils: Other

What it doesn’t cover

Other goods of chapter 27 are classified in its other 15 headings, listed below.

27.01Coal; briquettes, ovoids and similar solid fuels manufactured from coal
27.02Lignite, whether or not agglomerated, excluding jet
27.03Peat (including peat litter), whether or not agglomerated
27.04Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
27.05Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
27.06Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
27.07Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
27.08Pitch and pitch coke, obtained from coal tar or from other mineral tars
27.09Petroleum oils and oils obtained from bituminous minerals, crude
27.11Petroleum gases and other gaseous hydrocarbons
27.12Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
27.13Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
27.14Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
27.15Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
27.16Electrical energy. (optional heading)

How it is structured

Heading 27.10 is one of 16 headings in chapter 27. Its first two digits, 27, are the chapter; the next two, 10, number the heading within it. Its subheadings add two more digits (2710.12, 2710.19, 2710.20).

In other countries

National tariff lines under heading 27.10 are live on border.bot for the United States (76 lines, also used by 1 other country).

United States76 lines, used by 1 other country

Frequently asked questions

What does HS heading 27.10 cover?

Which chapter is HS heading 27.10 in?

HS heading 27.10 is in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes).

How many subheadings does HS heading 27.10 have?

HS heading 27.10 has 5 subheadings: 2710.12 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils, light oils and preparations), 2710.19 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils, other), 2710.20 (petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils), 2710.91 (waste oils, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)) and 2710.99 (waste oils, other).

Which countries’ tariffs list national lines under HS heading 27.10?

National tariff lines under heading 27.10 are live on border.bot for the United States (76 lines, also used by 1 other country).

Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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