2710.20.05.20 - Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils)

This HTS classification covers heavy fuel oils, specifically defined by their Saybolt Universal viscosity at 37.8°C. These oils exhibit a viscosity exceeding 125 seconds, distinguishing them as heavier fractions compared to lighter fuel oils. They are derived from petroleum or bituminous minerals and are not crude oil. The category excludes waste oils and preparations where petroleum or bituminous oils constitute less than 70% by weight, as well as those containing biodiesel.

Distinguishing this subcategory from its sibling, 2710.20.05.10, is the key criterion of viscosity. While 2710.20.05.10 encompasses fuel oils with a viscosity between 45 and 125 seconds (identified as No. 4-type fuel oils), this classification is for oils that are significantly more viscous, exceeding 125 seconds. The "Other" sibling category (2710.20.05.50) serves as a residual classification for distillate and residual fuel oils testing under 25 degrees A.P.I. that do not fit into the specified viscosity ranges.

As this is a leaf node within the HTS, there are no further subcategories. The classification is determined solely by the physical characteristic of viscosity, as described, and its presence within the broader scope of distillate and residual fuel oils testing under 25 degrees A.P.I. that do not contain biodiesel. Practical application involves a laboratory determination of the Saybolt Universal viscosity at 37.8°C to ascertain if the material falls within this specific, higher viscosity range.