HS Code 27101923: An In-Depth Look at Kerosene Imports and Exports

Kerosene has been widely used as a fuel for various purposes, including in aviation, heating, and as a motor fuel blend stock. In this article, we will delve into the details of HS Code 27101923, which specifically covers kerosene derived from petroleum oils and bituminous minerals, excluding crude oil, or preparations containing more than 70% by weight of petroleum oils.

The HS Code 27101923 is an important classification for international trade. It helps customs authorities and traders identify and classify kerosene products for import and export purposes. Let's explore some key aspects related to this HS code.

Product Description

Kerosene: The product covered by HS Code 27101923 is kerosene, which is a flammable hydrocarbon liquid commonly used as a fuel.
Exclusions: This HS code specifically excludes kerosene used as motor fuel, motor fuel blend stock, or jet fuel. It also excludes crude oil and preparations containing less than 70% by weight of petroleum oils.
Origin: Kerosene covered by this HS code is derived from petroleum oils and bituminous minerals.

Bound / MFN Duty Rate

The bound / MFN (Most Favored Nation) duty rate for HS Code 27101923 is 10.5 cents per barrel (BBL). This duty rate is applicable to all countries and remains consistent unless a country lowers a trade barrier or opens up a market. In such cases, the same duty rate adjustment must be applied to all trading partners for the same goods or services.

Quantity Unit

The quantity unit for HS Code 27101923 is barrels (BBL). This unit is commonly used to measure the volume of liquid petroleum products, including kerosene.

Special Tariff Preference Programs

Under various special tariff preference programs, certain countries enjoy preferential treatment for imports and exports of kerosene classified under HS Code 27101923. Here are some of the notable programs:

Free: Imports from least-developed beneficiary developing countries eligible for Generalized System of Preferences (GSP) under this subheading receive duty-free treatment.
Australia Special Rate: Australia has a special tariff rate for kerosene imports classified under this HS code.
Bahrain Special Rate: Bahrain also offers a special tariff rate for kerosene imports under this classification.
NAFTA: Canada and Mexico benefit from duty-free treatment for kerosene imports under the North American Free Trade Agreement (NAFTA).
Chile Special Rate: Chile offers a special tariff rate for kerosene imports under this HS code.
Africa Growth and Opportunity Act (AGOA): Kerosene imports from eligible countries under the AGOA program receive duty-free treatment.
Israel Special Rate: Imports from Israel classified under this HS code receive duty-free treatment.
Andean Trade Promotion and Drug Eradication Act (ATPDEA): Certain countries in the Andean region receive special tariff rates for kerosene imports under this program.
Jordan Special Rate: Jordan offers a special tariff rate for kerosene imports under this classification.
Morocco Special Rate: Imports from Morocco classified under this HS code receive a special tariff rate.
Oman Special Rate: Oman offers a special tariff rate for kerosene imports under this classification.
Dominican Republic-Central American Special Rate (DR-CAFTA): Certain countries in the Dominican Republic-Central American region benefit from special tariff rates for kerosene imports under this program.
Peru Special Rate: Peru offers a special tariff rate for kerosene imports under this HS code.
Caribbean Basin Trade Partnership Act (CBTPA): Imports from eligible countries under the CBTPA program receive special tariff rates for kerosene.
Singapore Special Rate: Singapore offers a special tariff rate for kerosene imports under this classification.

Importing US States

HS Code 27101923 is relevant for kerosene imports to the following US states:

Alaska
California
Connecticut
Delaware
Florida
Hawaii
Idaho
Louisiana
Maine
Massachusetts
Mississippi
Montana
New Hampshire
New Jersey
New York
North Dakota
Puerto Rico
Texas
Vermont
Virgin Islands
Washington
Wyoming

Exporting US States

HS Code 27101923 is relevant for kerosene exports from the following US states:

Alabama
Alaska
California
Connecticut
Delaware
Hawaii
Louisiana
Mississippi
New Jersey
New York
Oklahoma
Pennsylvania
Puerto Rico
Texas
Virgin Islands
Washington
West Virginia

HS Code 27101923 plays a crucial role in the import and export of kerosene derived from petroleum oils and bituminous minerals. Understanding the details of this code is essential for international traders, customs authorities, and other stakeholders involved in the kerosene trade.