2710.20.10.14 - Containing more than 500 ppm of sulfur

This HTS category, **2710.20.10.14**, specifically classifies light fuel oils that meet a particular sulfur content threshold. These are distillate or residual fuel oils, including blended fuel oils, which test 25 degrees A.P.I. or more and have a Saybolt Universal viscosity at 37.8°C of less than 45 seconds. The defining characteristic for inclusion in this subcategory is that the product contains **more than 500 parts per million (ppm) of sulfur**.

This classification is distinct from its sibling categories based solely on the sulfur content. **2710.20.10.11** covers light fuel oils with a sulfur content not exceeding 15 ppm, while **2710.20.10.13** applies to those with a sulfur content above 15 ppm but not exceeding 500 ppm. Therefore, a product falling under **2710.20.10.14** is one that exceeds the sulfur limits of both of these preceding categories.

As this is a leaf node in the HTS classification structure, there are no further subcategories for this specific code. The classification is complete at this level, meaning that any light fuel oil meeting the API gravity, viscosity, and the specified high sulfur content (over 500 ppm) will be classified here. Examples could include certain grades of diesel fuel or heating oil that do not meet the stricter ultra-low sulfur requirements mandated for other applications.