2710.20.10.05 - Containing not more than 15 ppm of sulfur

This HTS category, 2710.20.10.05, specifically classifies light fuel oils that have been subjected to testing. These are defined as petroleum oils and oils obtained from bituminous minerals, or preparations where these oils constitute the primary component (70% or more by weight), which contain biodiesel. The crucial defining characteristic for this sub-classification is their extremely low sulfur content, not exceeding 15 parts per million (ppm). This strict sulfur limit is a key determinant for goods falling under this heading.

Distinguishing this category from its siblings is straightforward, hinging solely on the sulfur content. While 2710.20.10.05 covers products with a sulfur concentration of 15 ppm or less, sibling category 2710.20.10.07 encompasses those with a higher sulfur content, ranging from more than 15 ppm up to 500 ppm. Similarly, 2710.20.10.08 covers fuel oils with an even greater sulfur concentration, exceeding 500 ppm. Therefore, the precise sulfur analysis is paramount in correctly classifying these light fuel oils.

As a leaf node in the HTS structure, this category does not have further subdivisions. Consequently, the focus for classification purposes remains on verifying the product's characteristics against the established criteria: its origin as a distillate or residual fuel oil (including blended forms), its API gravity of 25 degrees or more, its Saybolt Universal viscosity at 37.8°C of less than 45 seconds (identifying it as a light fuel oil), its composition meeting the requirements of containing biodiesel, and most critically, its sulfur content being no more than 15 ppm.