9903.27.01—Other
Overlay rate
100%
Stacks on top of the base HTSUS rate of the product
Tandom · Duty calculator
See this overlay in a real duty stack
Pick a covered 10-digit code below, plug in country and invoice value, and Tandom will compute the full landed cost with this overlay stacked on the base rate.
Plain-English explanation
HTS 9903.27.01 is a Chapter 99 tariff modification under Other. When a base 10-digit code falls within this provision's scope, it imposes 100% on top of the underlying base duty. Country scope is not on file in Tandom's catalog. It currently covers 35 base HTS codes in Tandom's catalog.
Rate stack at entry
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10)
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.27.01 is a tariff modification — it doesn't classify a product on its own. When a base 10-digit HTS code falls within this provision's scope and a shipment matches the country and date conditions, the broker declares the base code at entry, then references 9903.27.01 on a separate line so its rate stacks on top.
Worked example
How this overlay applies to a real covered code
Imagine an importer files a $10,000.00 shipment of 2710.19.06.05 (containing not more than 500 ppm of sulfur) from a country in scope. The overlay rate of 100% stacks on top of the base HTSUS rate of 5.25¢/bbl.
The base rate or overlay rate isn't a clean ad-valorem percentage, so the math stays narrative here. Use the calculator for a precise stack.
Opens the Tandom calculator with HTS 2710.19.06.05 and $10,000.00 pre-filled — add a country to compute the full landed cost.
Target countries
Applies only to imports from these countries
No country scope on file.
Affected base HTS codes(35)
Every covered 10-digit code this overlay stacks on.
2710.19.06.05Containing not more than 500 ppm of sulfur5.25¢/bbl2710.19.06.15Containing more than 500 ppm of sulfur5.25¢/bbl2710.19.06.25Fuel oil No. 55.25¢/bbl2710.19.06.30Fuel oil No. 65.25¢/bbl2710.19.06.35Other5.25¢/bbl2710.19.06.50Other5.25¢/bbl2710.19.11.02Containing not more than 15 ppm of sulfurRelated Chapter 99 codes(24)
Other Other provisions in Tandom's catalog
9903.04.05In original loaves (provided for in subheading 0406.40.44, 0406.40.54, or 0406.40.70)Suspended9903.04.10Other (provided for in subheading 0406.20.15, 0406.20.24, 0406.20.28, 0406.30.05, 0406.30.14, 0406.30.18, 0406.40.48, 0406.40.58, or 0406.40.70)Suspended9903.04.15Edam and Gouda cheeses (provided for in subheading 0406.20.44, 0406.20.48, 0406.30.44, 0406.30.48, 0406.90.16 or 0406.90.18)Suspended9903.04.20Cheeses and substitutes for cheeses, valued over 11.3¢ per kg, containing, or processed from, Italian-type cheeses, made from cow's milk, not in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya) (provided for in subheading 0406.20.77, 0406.20.79, 0406.30.77, 0406.30.79, 0406.90.66 or 0406.90.68)SuspendedFrequently asked questions
What is HTS 9903.27.01?
HTS 9903.27.01 is a Chapter 99 tariff modification under Other. It is not a product classification — it's an overlay code that stacks on top of a base 10-digit HTS code at entry. Scope text: Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10)
What rate does HTS 9903.27.01 apply?
The provision states: "100%" That rate stacks on top of whatever the base HTSUS rate is for the underlying 10-digit code. Use the Tandom calculator to compute the full landed cost for any covered product.
Which countries does HTS 9903.27.01 apply to?
9903.27.01 does not have a country scope on file in Tandom's catalog. See the source citation for the authoritative country list.
Is HTS 9903.27.01 currently active?
Learn more
Tandom guides relevant to this code
How Chapter 99 tariff layers stack on a single entry
How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
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How to calculate US import duties
A working guide to the inputs, the layers, and the math behind a US entry summary in 2026. Written for brokers, forwarders, and importer compliance teams.
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