{
  "summary": "HS code 2710.99 covers waste oils, other than those classified in 2710.91. It sits in 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) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). Other goods of heading 27.10 are classified under 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) and 2710.91 (waste oils, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)). National tariff lines under 2710.99 are live on border.bot for the United States (9 lines, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS code",
      "value": "2710.99",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Covers",
      "value": "Waste oils",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Heading",
      "value": "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",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/2710"
    },
    {
      "label": "Chapter",
      "value": "27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/27"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Duty in the United States",
      "value": "See its 9 lines",
      "source": null,
      "url": "https://border.bot/countries/united-states/hs-codes/271099"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 2710.99 cover?",
      "answer": "HS code 2710.99 covers waste oils, other than those classified in 2710.91."
    },
    {
      "question": "Which heading and chapter is HS code 2710.99 in?",
      "answer": "HS code 2710.99 is in 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) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)."
    },
    {
      "question": "Where are goods of heading 27.10 classified when 2710.99 doesn’t fit?",
      "answer": "Other goods of heading 27.10 are classified under 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) and 2710.91 (waste oils, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs))."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS code 2710.99?",
      "answer": "National tariff lines under 2710.99 are live on border.bot for the United States (9 lines, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 2710.99 covers waste oils, other than those classified in 2710.91.",
        "The legal text of the subheading is “Waste oils: Other”, read under “Waste oils”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of heading 27.10 are classified under 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) and 2710.91 (waste oils, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs))."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "2710.99 is a six-digit subheading. Its first two digits, 27, are the chapter; the first four, 2710, are heading 27.10; the last two, 99, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 2710.99 are live on border.bot for the United States (9 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "hs-subheading",
    "edition": "HS2022",
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      "code": "27",
      "description": "Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes"
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      "code": "2710",
      "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"
    },
    "subheading": {
      "code": "271099",
      "description": "Waste oils: Other",
      "levels": [
        "Waste oils",
        "Other"
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      "english": null,
      "keywords": []
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    "siblings": [
      {
        "code": "271012",
        "description": "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"
      },
      {
        "code": "271019",
        "description": "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"
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      {
        "code": "271020",
        "description": "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"
      },
      {
        "code": "271091",
        "description": "Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)"
      }
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      "description": "Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)",
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      "code": "271111",
      "description": "Liquefied: Natural gas",
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  "code": "271099",
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  "terms": "https://border.bot/legal/terms",
  "notice": "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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