2710.20.10.04 - Containing more than 500 ppm of sulfur

This HTS category, 2710.20.10.04, specifically classifies diesel oil that contains more than 500 parts per million (ppm) of sulfur. This designation applies to diesel fuels intended for use in engines, where the sulfur content is a primary determinant for classification. The products falling under this code are essentially fuel oils that meet the general criteria of diesel oil but are distinguished by their elevated sulfur levels.

The critical differentiator for this category lies in its sulfur content. It is distinct from its sibling categories, 2710.20.10.02 (containing not more than 15 ppm of sulfur) and 2710.20.10.03 (containing more than 15 ppm but not more than 500 ppm of sulfur). Therefore, any diesel oil with a sulfur concentration exceeding 500 ppm would be classified here, irrespective of other physical properties that might otherwise align it with a lower sulfur classification.

As this is a leaf node, there are no further subcategories. Classification within this code is definitive based on the sulfur content threshold. The preceding classification levels confirm that these are distillate and residual fuel oils, specifically light fuel oils (Having a Saybolt Universal viscosity at 37.8˚C of less than 45 seconds), meeting the testing criteria of 25 degrees A.P.I. or more, and are diesel oil. The determining factor for 2710.20.10.04 is solely the sulfur concentration above 500 ppm.