HS 290342 Difluoromethane (HFC-32)
Quick Answer: HS Code 2903.42 specifically covers Difluoromethane, commonly known as HFC-32. This chemical compound is a hydrofluorocarbon primarily used as a refrigerant in air conditioning and heat pump systems, valued for its low global warming potential compared to older refrigerants. For importers and exporters, understanding the duty rates is crucial. In the UK, the standard Most Favoured Nation (MFN) duty rate is 4.00% ad valorem. The EU applies an MFN rate of 5.50% ad valorem. For the United States, the MFN rate is 3.7% ad valorem, with numerous preferential duty-free rates available under various Free Trade Agreements (e.g., for goods from Australia, Korea, Singapore). Importers should verify eligibility for these preferential rates. Additionally, HFC-32 is subject to international environmental regulations, such as the Kigali Amendment to the Montreal Protocol, which mandates phasedown schedules, impacting trade and availability.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2903420000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2903420000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2903421000 | 3.7% | Free (18 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2903.42?
Imports of Difluoromethane (HFC-32) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 290342 cover?
This subheading covers difluoromethane, commonly known as HFC-32, which is a hydrofluorocarbon (HFC) with the chemical formula CH2F2. As defined by the World Customs Organization's Harmonized System Nomenclature and reflected in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, this specific chemical compound is a saturated acyclic hydrocarbon derivative containing only fluorine as a halogen substituent. It is primarily used as a refrigerant component in blends, such as R-410A and R-407C, and increasingly as a pure refrigerant in air conditioning systems due to its lower global warming potential compared to some alternatives. Its classification here is precise, focusing on the singular chemical entity, difluoromethane.
What falls outside HS 290342?
The following products are excluded from HS 290342: mixtures containing difluoromethane, which are typically classified under other subheadings within Chapter 38, specifically 3824.78 for mixtures containing HFCs but not hydrochlorofluorocarbons (HCFCs), or other relevant subheadings based on their composition and intended use. For example, R-410A, a common refrigerant blend of difluoromethane and pentafluoroethane, is classified under 3824.78. Similarly, other fluorinated derivatives of acyclic hydrocarbons that are not difluoromethane, such as tetrafluoroethane (HFC-134a), would be classified under 2903.45, or other specific subheadings within 2903 based on their unique chemical structure and halogenation pattern. The key distinction is the pure, single chemical compound versus a blend or a different fluorinated hydrocarbon.
What are common classification mistakes for HS 290342?
A common error is misclassifying refrigerant blends containing difluoromethane directly under 2903.42, rather than under Chapter 38. This mistake often arises from focusing solely on the presence of HFC-32 without considering the product's actual form as a mixture. According to General Interpretative Rule (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. GRI 3(b) further clarifies that mixtures are classified according to the material or component which gives them their essential character, or, if that cannot be determined, under the heading which occurs last in numerical order among those which equally merit consideration. For refrigerant blends, Chapter 38, specifically 3824.78, is the correct classification for mixtures of HFCs, not the individual chemical component in Chapter 29.
How should importers classify products under HS 290342?
The correct procedure for classifying products under HS 290342 requires meticulous attention to the chemical identity and purity of the substance. Importers and customs brokers must first confirm that the product is indeed pure difluoromethane (HFC-32) and not a mixture or another fluorinated hydrocarbon. This verification should involve reviewing the Certificate of Analysis (CoA) or Safety Data Sheet (SDS) provided by the manufacturer, which clearly states the chemical name, CAS number (75-10-5 for difluoromethane), and purity percentage. If the product is a blend, even if difluoromethane is a major component, it must be classified under Chapter 38, typically 3824.78. Always consult the latest version of the HTSUS or TARIC and relevant WCO Explanatory Notes to ensure accurate and compliant classification.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Difluoromethane (HFC-32) under HS 2903.42 in key markets?
The MFN (Most Favored Nation) import duty rates for Difluoromethane (HFC-32) under HS 2903.42 vary by country. For example, the United States generally applies a 3.7% ad valorem duty rate (per USITC Harmonized Tariff Schedule, Chapter 29, Subheading 2903.42.00). The European Union (EU TARIC) typically applies a 5.50% ad valorem duty rate. The United Kingdom Trade Tariff also lists a 5.50% ad valorem duty rate. Importers should always verify the current rate with the official tariff schedule of the importing country, as rates are subject to change.
Are there any preferential duty rates available for Difluoromethane (HFC-32) under HS 2903.42, and how can importers claim them?
Yes, preferential duty rates, including 'Free' rates, are available for Difluoromethane (HFC-32) under HS 2903.42 depending on the country of origin and applicable free trade agreements or special programs. For instance, the United States offers 'Free' duty rates for imports originating from countries with which it has specific trade agreements (e.g., Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG)) or under generalized system of preferences (GSP) or other special programs. To claim preferential rates, importers must provide valid documentation, typically a Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate for EU agreements), demonstrating that the goods meet the rules of origin requirements of the respective trade agreement. Failure to provide proper documentation will result in the application of the MFN rate.
What are the key classification criteria for ensuring Difluoromethane (HFC-32) is correctly classified under HS 2903.42?
The classification of Difluoromethane (HFC-32) under HS 2903.42 is based on its chemical identity as an acyclic fluorinated hydrocarbon. According to the Harmonized System Explanatory Notes for Chapter 29, this subheading specifically covers 'Difluoromethane (HFC-32)'. Key criteria include verifying the chemical composition (CH2F2) and ensuring it is presented as a separate chemically defined compound, not as a mixture or preparation. Importers should have a Certificate of Analysis or a Safety Data Sheet (SDS) from the manufacturer to confirm the chemical identity and purity, which are crucial for accurate classification. Misclassification can lead to incorrect duty assessments, penalties, and delays.
Are there any specific documentation requirements or regulatory considerations for importing Difluoromethane (HFC-32) beyond standard customs declarations?
Beyond standard commercial invoices, packing lists, and bills of lading/air waybills, importers of Difluoromethane (HFC-32) (HS 2903.42) may face additional regulatory requirements due to its environmental impact as a hydrofluorocarbon (HFC). While HFC-32 is not an ozone-depleting substance, it is a potent greenhouse gas. Consequently, some countries regulate its import, use, and handling under environmental protection laws. For example, in the United States, HFCs are subject to reporting and allocation requirements under the American Innovation and Manufacturing (AIM) Act, administered by the Environmental Protection Agency (EPA). Importers may need to obtain specific permits, provide annual reports, or ensure compliance with phase-down schedules. In the EU, HFCs are regulated under the F-Gas Regulation (EU) No 517/2014, requiring quotas and reporting. Importers must verify national regulations in both the exporting and importing countries and ensure all necessary environmental permits and declarations are in place prior to shipment.