CHAPTER 27 · LEGAL NOTES
Chapter 27
The 108 legal notes below govern classification under Chapter 27. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711; (b) Medicaments of heading 3003 or 3004; or (c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
Note 2
Chapter Note 2: References in heading 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals, but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the nonaromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60 percent by volume distills at 300˚C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (chapter 39).
Note 3
Chapter Note 3: For the purposes of heading 2710, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include: (a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and (c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Additional U.S. notes
Note 1
Additional U.S. Note 1: (a) Crude petroleum oils, crude oils obtained from bituminous minerals and reconstituted crude petroleum shall, if products of Canada, be admitted free of duty and any entry therefor shall be liquidated or reliquidated accordingly if, on or before the 180th day after the date of entry, documentation is filed with the customs officer concerned establishing that, pursuant to a commercial exchange agreement between the United States and Canadian refiners which has been approved by the Secretary of Energy-- (i) An import license for the products covered by such entry has been issued by the Secretary; and
Note 2
Additional U.S. Note 2: For the purposes of heading 2710, "petroleum oils" includes only products having: (a) A Congealing Point (ASTM 938) of less than 30˚C; (b) If the Congealing Point is not less than 30˚C: (i) A density at 70˚ of less than 0.942 and a Worked Cone Penetration (ASTM 217) or a Cone Penetration or (ASTM 937) at 25˚ of not less than 350; or (ii) If the density at 70˚ is not less than 0.942 having a Needle Penetration (ASTM 5) at 25˚ of not less than 400.
Note 3
Additional U.S. Note 3: For the purposes of subheading 2710.12.15, "motor fuel" is any product derived primarily from petroleum, shale or natural gas, whether or not containing additives, which is principally used as a fuel in internal-combustion or other engines.
Note 4
Additional U.S. Note 4: For the purposes of subheadings 2710.12.18, 2710.19.25 and 2710.20.15, "motor fuel blending stock" means any product (except naphthas of subheading 2710.12.25) derived primarily from petroleum, shale oil or natural gas, whether or not containing additives, to be used for direct blending in the manufacture of motor fuel.
Note 5
Additional U.S. Note 5: In determining the relative weights of components of the mixtures provided for in subheadings 2710.12.45 and 2710.19.45, naphtha and other petroleum derivatives which may be present in such mixtures as solvents shall be disregarded.
Note 6
Additional U.S. Note 6: For the purposes of heading 2716: (a) The term "electrical energy" does not include electrical energy transmitted as a medium of communication; and (b) Electrical energy shall not be subject to the entry requirements for imported merchandise set forth in section 484 of the Tariff Act of 1930, as amended, (19 U.S.C. 1484), but shall be entered on a periodic basis in accordance with regulations to be prescribed by the Secretary of the Treasury.
Note 7
Additional U.S. Note 7: For the purposes of this chapter, the term barrel (bbl) means a barrel of 158.98 liters measured at 15.6˚C.
Note 8
Additional U.S. Note 8: Subheading 2712.10.00 does not include petroleum jelly, suitable for use for the care of the skin, put up in packings of a kind sold at retail for such use (subheading 3304.99.10).
Statistical notes
Note 1
Statistical Note 1: For the purposes of statistical reporting number 2710.12.4560, the term “renewable fuels” means fuels produced from biogenic material according to the ISO 16620-2 method (equivalent to the ASTM 6866 method). Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Coal; briquettes, ovoids and similar solid fuels manufactured from coal: 2701 Coal, whether or not pulverized, but not agglomerated:
Note 10
Statistical Note 10: 5¢/bbl1/ 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: 2710 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, other than those containing biodiesel and other than waste oils:
Note 10
Statistical Note 10: 5¢/bbl1/ Renewable fuels blends containing not less than 51 percent by volume of biofuel, as described in statistical note 1 to this 60 bbl
Note 10
Statistical Note 10: 5¢/bbl1/ Having a Saybolt Universal viscosity at
Note 10
Statistical Note 10: 5¢/bbl1/ White mineral oil:
Note 10
Statistical Note 10: 5¢/bbl1/ Having a Saybolt Universal viscosity at 37.8˚ of less than 45 seconds (light fuel oils): Fuel oils Nos. 2 and 3: Diesel oil: Containing not more than 15 ppm 02 bbl Containing more than 15 ppm but not more than 500 ppm of 03 bbl Containing more than 500 ppm of 04 bbl Other: Containing not more than 15 ppm 05 bbl Containing more than 15 ppm but not more than 500 ppm of 07 bbl Containing more than 500 ppm of 08 bbl Other: Containing not more than 15 ppm of 11 bbl Containing more than 15 ppm but not 13 bbl Containing more than 500 ppm of 14 bbl Having a Saybolt Universal viscosity at 37.8˚ of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils): Containing not more than 500 ppm of 15 bbl 25 Containing more than 500 ppm of sulfur... bbl Having a Saybolt Universal viscosity at 37.8˚ 50 bbl 1 Unit Rates of Duty of Quantity Article Description Stat.
Note 10
Statistical Note 10: 5¢/bbl3/ Containing polychlorinated biphenyls (PCBs) at a 10 bbl Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less 50 bbl 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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: 2710 Waste oils:
Note 37
Statistical Note 37: 8˚ of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils): Containing not more than 500 ppm of 05 bbl Containing more than 500 ppm of 15 bbl Having a Saybolt Universal viscosity at
Note 37
Statistical Note 37: 8˚ of more than 125 seconds (heavy fuel oils): 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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: 2710 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, other than those containing biodiesel and other than waste oils:
Note 37
Statistical Note 37: 8˚ of less than 45 seconds (light fuel oils): Fuel oils Nos. 2 and 3: Diesel oil: Containing not more than 15 02 bbl Containing more than 15 ppm but not more than 500 ppm of 03 bbl Containing more than 500 04 bbl Other: Containing not more than 15 05 bbl Containing more than 15 ppm but not more than 500 ppm of 07 bbl Containing more than 500 08 bbl Other: Containing not more than 15 ppm 11 bbl Containing more than 15 ppm but not more than 500 ppm of 13 bbl Containing more than 500 ppm of 14 bbl Having a Saybolt Universal viscosity at
Note 37
Statistical Note 37: 8˚ of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils): Containing not more than 500 ppm of 15 bbl Containing more than 500 ppm of 25 bbl 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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: 2710 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, other than those containing biodiesel and other than waste oils:
Note 37
Statistical Note 37: 8˚ of more than 125 seconds (heavy 50 bbl
Note 5
Statistical Note 5: 25¢/bbl1/ Having a Saybolt Universal viscosity at
Note 5
Statistical Note 5: 25¢/bbl1/ Having a Saybolt Universal viscosity at 37.8˚ of 45 seconds or more but not more than 125 10 bbl Having a Saybolt Universal viscosity at 37.8˚ 20 bbl 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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: 2710 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:
Note 52
Statistical Note 52: 5¢/bbl1/ Gasoline: Unleaded:
Note 52
Statistical Note 52: 5¢/bbl1/ Reformulated blendstock for oxygenate 05 bbl Naphthas (except motor fuel or motor fuel blending
Subheading notes
Note 1
Subheading Note 1: For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 percent.
Note 2
Subheading Note 2: For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 percent and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
Note 3
Subheading Note 3: For the purposes of subheadings 2707.10, 2707.20, 2707.30, 2707.40, the terms "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain more than 50 percent by weight of benzene, toluene, xylenes or naphthalene, respectively.
Note 4
Subheading Note 4: For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90 percent or more by volume (including losses) distill at 210˚ according to the ISO 3405 method (equivalent to the ASTM 86 method).
Note 5
Subheading Note 5: For the purposes of the subheadings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
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For ethyl alcohol or a mixture thereof from CBERA beneficiaries, see section 423 of the Tax Reform Act of 1986, as amended (19 U.S.C. 2703 note); for ethyl alcohol or a mixture thereof from DR-CAFTA beneficiaries, see section 201(a)(3)(B)(ii) of the DR-CAFTA Implementation Act (19 U.S.C. 4031(a)(3)(B)(ii)).
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Classify under Chapter 27 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.