2710.19.11.04 - Containing more than 500 ppm of sulfur

This HTS classification, 2710.19.11.04, specifically covers diesel fuel oils that contain a sulfur content exceeding 500 parts per million (ppm). These oils are characterized by their specific gravity of 25 degrees API or more and a Saybolt Universal viscosity at 37.8°C of less than 45 seconds, identifying them as light fuel oils. This category falls under the broader group of distillate and residual fuel oils, and is a subset of diesel oil.

The crucial differentiator for this category is the elevated sulfur content. It is distinguished from its sibling categories by the precise threshold of sulfur. HTS code 2710.19.11.02 covers diesel oil with a sulfur content of 15 ppm or less, while 2710.19.11.03 encompasses diesel oil with sulfur levels between more than 15 ppm and up to 500 ppm. Therefore, any diesel fuel oil exceeding the 500 ppm sulfur limit will be classified under 2710.19.11.04.

As this is a leaf node in the HTS structure, there are no further subcategories beneath this classification. The classification is determined solely by the diesel oil's physical properties and its specific sulfur content, which places it in this particular tariff line.