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Chapter 27

Mineral Fuels and Oils

By TariffCenter Research Team · Updated 2026-02-07 · Source: USITC Harmonized Tariff Schedule

At a glance

Chapter 27 contains 178 HTS lines covering mineral fuels and oils. General U.S. duty rates: Free to 7%. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.

2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal

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Heading 2701 contains 9 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2702Lignite, whether or not agglomerated, excluding jet

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Heading 2702 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2703Peat (including peat litter), whether or not agglomerated

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Heading 2703 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2704Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

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Heading 2704 contains 4 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

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Heading 2705 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2706Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

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Heading 2706 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2707Oils 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 nonaromatic constituents

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Heading 2707 contains 21 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

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 nonaromatic constituents:

Free

301: 25%Recip: 10%

2707.10.00.00

Benzene

Free

301: 25%Recip: 10%

2707.20.00.00

Toluene

Free

301: 25%Recip: 10%

2707.30.00

Xylenes

Free

301: 25%Recip: 10%

2707.30.00.10

m-Xylene

Free

301: 25%Recip: 10%

2707.30.00.20

o-Xylene

Free

301: 25%Recip: 10%

2707.30.00.30

p-Xylene

Free

301: 25%Recip: 10%

2707.30.00.40

Other

Free

301: 25%Recip: 10%

2707.40.00.00

Naphthalene

Free

301: 25%Recip: 10%

2707.50.00.00

Other aromatic hydrocarbon mixtures of which 65 percent or more by volume (including losses) distills at 250˚C by the ISO 3405 method (equivalent to the ASTM D 86 method)

Free

301: 25%Recip: 10%

2707.91.00.00

Creosote oils

Free

301: 25%Recip: 10%

2707.99

Other:

Free

301: 25%Recip: 10%

2707.99.10.00

Light oil

Free

301: 25%Recip: 10%

2707.99.20.00

Picolines

Free

301: 25%Recip: 10%

2707.99.40.00

Carbazole having a purity of 65 percent or more by weight

0.9¢/kg + 3%

301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)

2707.99.51.00

Containing more than 50 percent by weight of hydroxybenzene

2.9¢/kg + 12.5%

301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

2707.99.55.00

Metacresol, orthocresol, paracresol and metaparacresol, all the foregoing having a purity of 75 percent or more by weight

0.9¢/kg + 3%

301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

2707.99.59.00

Other

Free

301: 25%Recip: 10%

2707.99.90

Other

Free

301: 25%Recip: 10%

2707.99.90.10

Carbon black feedstocks

Free

301: 25%Recip: 10%

2707.99.90.90

Other

Free

301: 25%Recip: 10%

2708Pitch and pitch coke, obtained from coal tar or from other mineral tars

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Heading 2708 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2709Petroleum oils and oils obtained from bituminous minerals, crude

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Heading 2709 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2710Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

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Heading 2710 contains 91 HTS lines. General U.S. duty rates: Free–7%. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2710

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

Free

301: 25%Recip: 10%

2710.12

Light oils and preparations:

Free

301: 25%Recip: 10%

2710.12.15

Motor fuel

52.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.12.15.10

Leaded

Free

301: 25%Recip: 10%

2710.12.15.14

Reformulated

Free

301: 25%Recip: 10%

2710.12.15.19

Other

Free

301: 25%Recip: 10%

2710.12.15.20

Jet fuel, naphtha-type

Free

301: 25%Recip: 10%

2710.12.15.50

Other

Free

301: 25%Recip: 10%

2710.12.18

Motor fuel blending stock

52.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.12.18.05

Reformulated blendstock for oxygenate blending (RBOB)

Free

301: 25%Recip: 10%

2710.12.18.90

Other

Free

301: 25%Recip: 10%

2710.12.25.00

Naphthas (except motor fuel or motor fuel blending stock)

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.12.45

Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.12.45.45

Insulating or transformer oils

Free

301: 25%Recip: 10%

2710.12.45.60

Renewable fuels blends containing not less than 51 percent by volume of biofuel, as described in statistical note 1 to this chapter

Free

301: 25%Recip: 10%

2710.12.45.95

Other

Free

301: 25%Recip: 10%

2710.12.90.00

Other

7%

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG)

2710.19

Other:

Free

301: 25%Recip: 10%

2710.19.06

Testing under 25 degrees A.P.I.

5.25¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.06.05

Containing not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.06.15

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.06.25

Fuel oil No. 5

Free

301: 25%Recip: 10%

2710.19.06.30

Fuel oil No. 6

Free

301: 25%Recip: 10%

2710.19.06.35

Other

Free

301: 25%Recip: 10%

2710.19.06.50

Other

Free

301: 25%Recip: 10%

2710.19.11

Testing 25 degrees A.P.I. or more

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.11.02

Containing not more than 15 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.03

Containing more than 15 ppm but not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.04

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.05

Containing not more than 15 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.07

Containing more than 15 ppm but not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.08

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.11

Containing not more than 15 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.13

Containing more than 15 ppm but not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.14

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.15

Containing not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.25

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.19.11.50

Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)

Free

301: 25%Recip: 10%

2710.19.16.00

Kerosene-type jet fuel

52.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.24.00

Motor fuel

52.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.25.00

Motor fuel blending stock

52.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.26.00

Kerosene (except kerosene-type jet fuel

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.30

Oils

84¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.30.10

Aviation engine lubricating oils

Free

301: 25%Recip: 10%

2710.19.30.20

Automotive, diesel or marine engine lubricating oils

Free

301: 25%Recip: 10%

2710.19.30.30

Turbine lubricating oil, including marine

Free

301: 25%Recip: 10%

2710.19.30.40

Automotive gear oils

Free

301: 25%Recip: 10%

2710.19.30.50

Steam cylinder oils

Free

301: 25%Recip: 10%

2710.19.30.70

Quenching or cutting oils

Free

301: 25%Recip: 10%

2710.19.30.80

Other

Free

301: 25%Recip: 10%

2710.19.35.00

Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin

5.8%

301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)

2710.19.40.00

Other

1.3¢/kg + 5.7%

301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)

2710.19.45

Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.19.45.30

Medicinal grade

Free

301: 25%Recip: 10%

2710.19.45.40

Other

Free

301: 25%Recip: 10%

2710.19.45.45

Insulating or transformer oils

Free

301: 25%Recip: 10%

2710.19.45.90

Other

Free

301: 25%Recip: 10%

2710.19.90.00

Other

7%

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, E,IL,JO, KR,MA,OM,P, PA,PE,S,SG)

2710.20

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included containing by weight 70 percent 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:

Free

301: 25%Recip: 10%

2710.20.05

Testing under 25 degrees A.P.I.

5.25¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.20.05.10

Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils)

Free

301: 25%Recip: 10%

2710.20.05.20

Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)

Free

301: 25%Recip: 10%

2710.20.05.50

Other

Free

301: 25%Recip: 10%

2710.20.10

Testing 25 degrees A.P.I. or more

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.20.10.02

Containing not more than 15 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.03

Containing more than 15 ppm but not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.04

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.05

Containing not more than 15 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.07

Containing more than 15 ppm but not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.08

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.11

Containing not more than 15 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.13

Containing more than 15 ppm but not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.14

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.15

Containing not more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.25

Containing more than 500 ppm of sulfur

Free

301: 25%Recip: 10%

2710.20.10.50

Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)

Free

301: 25%Recip: 10%

2710.20.15.00

Kerosene-type jet fuel, motor fuel or motor fuel blending stock

52.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.20.25.00

Kerosene (except kerosene-type jet fuel, motor fuel or motor fuel blending stock)

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D, IL,JO, KR,MA,OM,P, PA,PE,R,S,SG)

2710.91.00

Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.91.00.10

Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more

Free

301: 25%Recip: 10%

2710.91.00.50

Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg

Free

301: 25%Recip: 10%

2710.99

Other:

Free

301: 25%Recip: 10%

2710.99.05.00

Testing under 25 degrees A.P.I.

5.25¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.99.10.00

Testing 25 degrees A.P.I. or more

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.99.16.00

Wastes of motor fuel or of motor fuel blending stock

52.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.99.21.00

Wastes of kerosene or naphthas

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.99.31.00

Of oils

84¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.99.32.00

Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin

5.8%

301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)

2710.99.39.00

Other

1.3¢/kg + 5.7%

301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)

2710.99.45.00

Mixtures of hydrocarbons not elsewhere specified or included, which contain not over 50 percent of any single hydrocarbon compound

10.5¢/bbl

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)

2710.99.90.00

Other

7%

301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)

2711Petroleum gases and other gaseous hydrocarbons

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Heading 2711 contains 23 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2712Petroleum jelly; paraffin wax, microcrystalline 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 colored

#

Heading 2712 contains 6 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

#

Heading 2713 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

#

Heading 2714 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2715Bituminous 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)

#

Heading 2715 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2716Electrical energy

#

Heading 2716 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

Frequently Asked Questions — Chapter 27

Sources & Methodology

Glossary

General rate (MFN rate)
The base import duty applied to all World Trade Organization members under Most-Favored-Nation treatment. This is the standard rate shown in the General Rate column.
Section 301 tariff (301: 25%)
An additional surcharge authorized under Section 301 of the Trade Act of 1974, imposed on selected imports from China. The most common rate is 25%; some products carry 7.5%. Applied on top of the MFN base rate.
Reciprocal tariff (Recip: 10%)
Tariffs applied under the post-February 2026 SCOTUS ruling upholding Section 122 authority. Typically 10–25% depending on country of origin, stacked on top of base and Section 301 rates.
Section 232 tariff (S232: 25%)
Tariffs on steel and aluminum products (and downstream derivatives) imposed under Section 232 of the Trade Expansion Act of 1962 on national security grounds.
hts_special / Special rates
Preferential duty rates available to imports from countries with Free Trade Agreements or other special trade programs with the U.S. Country codes: AU (Australia), BH (Bahrain), CA (Canada), CL (Chile), CO (Colombia), IL (Israel), JO (Jordan), KR (South Korea), MA (Morocco), MX (Mexico), OM (Oman), PA (Panama), PE (Peru), SG (Singapore). Free (AU,BH...) means duty-free treatment for those partners.