| 2710.20    | 159        | - Other | 
| 2710.20    |            | (4) Heavy fuel oils and raw oils | 
| 2710.20    |            | A Of a specific gravity not more than 0.9037 at 15? | 
| 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    | 161        | - Heavy fuel oils | 
| 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    | 163        | - Heavy fuel oils | 
| 2710.20    |            | (c) Other | 
| 2710.20    |            | - Containing by weight 0.3% or less of sulphur | 
| 2710.20    | 165        | -- Heavy fuel oils | 
| 2710.20    |            | - Other | 
| 2710.20    | 167        | -- Heavy fuel oils | 
| 2710.20    |            | B Of a specific gravity more than 0.9037 at 15? | 
| 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    | 171        | - Heavy fuel oils | 
| 2710.20    |            | (b) Other | 
| 2710.20    |            | - Containing by weight 0.3% or less of sulphur | 
| 2710.20    | 173        | -- Heavy fuel oils | 
| 2710.20    |            | - Other | 
| 2710.20    | 175        | -- Heavy fuel oils | 
| 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    | 188        | - Of a specific gravity not more than 0.8494 at 15? | 
| 2710.20    |            | - Other |