2710.20.10.08 - Containing more than 500 ppm of sulfur

This HTS classification, 2710.20.10.08, pertains to light fuel oils that meet specific criteria regarding sulfur content and viscosity. Specifically, these are distillate and residual fuel oils, including blended varieties, which have a gravity of 25 degrees A.P.I. or more and a Saybolt Universal viscosity at 37.8°C of less than 45 seconds. The defining characteristic of this subcategory is that the fuel oil contains more than 500 parts per million (ppm) of sulfur. These oils are typically used in industrial furnaces, boilers, and diesel engines where higher sulfur content may be permitted.

This category is distinct from its sibling categories based on precise sulfur limits. HTS 2710.20.10.05 covers similar light fuel oils with a sulfur content of 15 ppm or less, representing ultra-low sulfur fuels. Similarly, HTS 2710.20.10.07 includes fuels with a sulfur content exceeding 15 ppm but not surpassing 500 ppm. Therefore, 2710.20.10.08 is specifically for fuels that have surpassed the 500 ppm sulfur threshold, indicating a higher concentration of sulfur than the other two related classifications at this level.

As this is a leaf node within the HTS structure, there are no further subcategories that divide this specific classification. The classification is complete at this level, with the defining characteristics of oil type, API gravity, viscosity, and sulfur content being the definitive factors for determining placement under 2710.20.10.08.