# 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 > 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). Source: https://border.bot/hs-codes/2710 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 27](https://border.bot/hs-codes/27) / [27.10](https://border.bot/hs-codes/2710) ## 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 ## What this code covers 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 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). - [2710.12](https://border.bot/hs-codes/271012) 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](https://border.bot/hs-codes/271019) 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](https://border.bot/hs-codes/271020) 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](https://border.bot/hs-codes/271091) Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) - [2710.99](https://border.bot/hs-codes/271099) Waste oils: Other ## What it doesn’t cover Other goods of chapter 27 are classified in its other 15 headings, listed below. - [27.01](https://border.bot/hs-codes/2701) Coal; briquettes, ovoids and similar solid fuels manufactured from coal - [27.02](https://border.bot/hs-codes/2702) Lignite, whether or not agglomerated, excluding jet - [27.03](https://border.bot/hs-codes/2703) Peat (including peat litter), whether or not agglomerated - [27.04](https://border.bot/hs-codes/2704) Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon - [27.05](https://border.bot/hs-codes/2705) Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons - [27.06](https://border.bot/hs-codes/2706) Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars - [27.07](https://border.bot/hs-codes/2707) Oils 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 - [27.08](https://border.bot/hs-codes/2708) Pitch and pitch coke, obtained from coal tar or from other mineral tars - [27.09](https://border.bot/hs-codes/2709) Petroleum oils and oils obtained from bituminous minerals, crude - [27.11](https://border.bot/hs-codes/2711) Petroleum gases and other gaseous hydrocarbons - [27.12](https://border.bot/hs-codes/2712) Petroleum 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 - [27.13](https://border.bot/hs-codes/2713) Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - [27.14](https://border.bot/hs-codes/2714) Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks - [27.15](https://border.bot/hs-codes/2715) Bituminous 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) - [27.16](https://border.bot/hs-codes/2716) Electrical 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 States](https://border.bot/countries/united-states/hs-codes/27): 76 lines, used by 1 other country - Previous heading: [27.09](https://border.bot/hs-codes/2709) Petroleum oils and oils obtained from bituminous minerals, crude - Next heading: [27.11](https://border.bot/hs-codes/2711) Petroleum gases and other gaseous hydrocarbons ## Frequently asked questions ### What does HS heading 27.10 cover? 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. ### 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. Machine-readable: https://border.bot/hs-codes/2710.json