| 2710.19    |            | - Containing by weight 0.3% or less of sulphur | 
| 2710.19    |            | (4) Lubricating oils, including liquid paraffin | 
| 2710.19    |            | A Of a specific gravity not more than 0.8494 at 15?; liquid paraffin, cutting oils, insulating oils and aviation lubricating oils, quenching oils, hydraulic oils, rust preventive oils and other oils, not being mainly used for lubricating, having a specific gravity of more than 0.8494 at 15? | 
| 2710.19    | 194        | -- Cutting oils, insulating oils and aviation lubricating oils | 
| 2710.19    | 195        | -- Quenching oils, hydraulic oils, rust preventive oils and other oils, not being mainly used for lubricating | 
| 2710.19    | 293        | --- Lubricating preparations, in liquid | 
| 2710.20    |            | Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils | 
| 2710.20    |            | 1 Petroleum oils and oils obtained from bituminous minerals, including those containing less than 5% by weight of goods other than petroleum oils and oils obtained from bituminous minerals | 
| 2710.20    | 120        | B Of which the fraction 5% to 95% by volume including distillation loss distils within not more than 2?, when determined by the testing method for distillation stipulated by a Cabinet Order, other than mixed alkylenes with a very low degree of polymerisation | 
| 2710.20    |            | --For aviation use, including products not containing antiknock preparations | 
| 2710.20    | 142        | *?1? Normal paraffins (containing not less than 95% by weight of saturated straight chain hydrocarbon) | 
| 2710.20    | 143        | -- Intended for use as fuels for jet engines | 
| 2710.20    |            | (a) Intended for use as raw materials in refining, including those manufactured from the oil under the supervision of the Customs | 
| 2710.20    |            | (b) Intended for use in agriculture, forestry and fishery, having a specific gravity of not less than 0.83 at 15? and a flash point not exceeding 130? when arrived at Japan or when mixed with other petroleum oils by the method stipulated in a Cabinet Order | 
| 2710.20    |            | - Containing by weight 0.3% or less of sulphur | 
| 2710.20    |            | (a) Intended for use as raw materials in refining, including those manufactured from the oil under the supervision of the Customs | 
| 2710.20    |            | - Containing by weight 0.3% or less of sulphur | 
| 2710.20    |            | (5) Lubricating oils, including liquid paraffin | 
| 2710.20    |            | A Of a specific gravity not more than 0.8494 at 15?; liquid paraffin, cutting oils, insulating oils and aviation lubricating oils, quenching oils, hydraulic oils, rust preventive oils and other oils, not being mainly used for lubricating, having a specific gravity of more than 0.8494 at 15? | 
| 2710.20    | 194        | -- Cutting oils, insulating oils and aviation lubricating oils | 
| 2710.20    | 195        | -- Quenching oils, hydraulic oils, rust preventive oils and other oils, not being mainly used for lubricating | 
| 2710.20    | 293        | --- Lubricating preparations, in liquid | 
| 2710.91    | 000        | Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |