HS 290345 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134)
Quick Answer: HS code 290345 specifically covers two hydrofluorocarbons (HFCs): 1,1,1,2-Tetrafluoroethane (commonly known as HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134). These are non-flammable, colorless gases primarily used as refrigerants in air conditioning systems (automotive and stationary), propellants, and blowing agents. Importers and customs brokers should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes 5.50% ad valorem. In the US, the general duty rate is 3.7% ad valorem, though many countries benefit from duty-free treatment under various trade agreements (e.g., A, AU, CL). A 25% duty applies to certain non-market economy countries. Significant trade considerations include the global phase-down under the Kigali Amendment to the Montreal Protocol, impacting future availability and regulatory compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2903450010 | 4.00 % | — | — |
| 2903450000 | 4.00 % | — | — |
| 2903450020 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2903450000 | 5.50 % | — | — |
| 2903450010 | 5.50 % | — | — |
| 2903450020 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2903451000 | 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 2903.45?
Imports of 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134) 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 to Classify This HS Code?
What products does HS 290345 cover?
This subheading covers specific fluorinated derivatives of acyclic hydrocarbons, namely 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134). These are isomers of tetrafluoroethane, distinguished by the positioning of the fluorine atoms on the ethane backbone. HFC-134a is widely known for its use as a refrigerant, propellant, and blowing agent, particularly as a replacement for ozone-depleting chlorofluorocarbons (CFCs). The WCO Harmonized System Explanatory Notes for Heading 2903 specify halogenated derivatives of acyclic hydrocarbons, and this subheading precisely delineates these two distinct chemical compounds. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this specific chemical nomenclature for classification.
What falls outside HS 290345?
The following products are excluded from HS 290345: other tetrafluoroethanes that are not HFC-134a or HFC-134, although these specific isomers are the primary commercial forms. For instance, mixtures containing HFC-134a or HFC-134 with other substances, such as lubricants or other refrigerants, are generally excluded and would be classified under Heading 3824 as prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. Furthermore, other fluorinated hydrocarbons, such as pentafluoroethane (HFC-125) or difluoromethane (HFC-32), even if used as refrigerants, are classified under different subheadings within Heading 2903 based on their specific chemical structure and number of halogen atoms. This subheading is strictly limited to the two specified isomers of tetrafluoroethane.
What are common classification mistakes for HS 290345?
A common error is misclassifying mixtures containing HFC-134a or HFC-134 directly under HS 290345. 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) would apply if the mixture imparts the essential character of the HFC, but typically, prepared mixtures for specific uses, especially those containing other active ingredients or propellants, are classified under Heading 3824. Another mistake is confusing HFC-134a with other fluorinated refrigerants, such as R-410A (a blend of HFC-32 and HFC-125) or R-404A (a blend of HFC-125, HFC-134a, and HFC-143a), which are distinct chemical preparations and not pure HFC-134a or HFC-134. Importers must ensure the product is solely 1,1,1,2-Tetrafluoroethane or 1,1,2,2-tetrafluoroethane, not a blend.
How should importers classify products under HS 290345?
The correct procedure for classifying products under HS 290345 involves verifying the precise chemical identity of the imported substance. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) from the manufacturer, clearly stating the chemical name as 1,1,1,2-Tetrafluoroethane (HFC-134a) or 1,1,2,2-tetrafluoroethane (HFC-134), and confirming its purity. It is crucial to ensure the product is not a mixture or blend with other refrigerants, lubricants, or propellants, as such preparations would fall under Heading 3824. Consulting the WCO Explanatory Notes for Chapter 29 and Heading 2903, alongside the specific national tariff schedules like the USITC HTS or EU TARIC, will confirm that the product precisely matches the chemical description for this subheading, adhering strictly to GRI 1.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2903.45 (1,1,1,2-Tetrafluoroethane and 1,1,2,2-tetrafluoroethane)?
The MFN import duty rates for HS code 2903.45 can vary significantly by importing country. For instance, the United States applies a duty rate of 3.7% ad valorem under the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates a common customs tariff duty rate of 5.50% ad valorem. The UK Global Tariff also lists a duty rate of 5.50% ad valorem. Importers should always consult the specific tariff schedule of the destination country for the most accurate and current MFN rate. These rates are subject to change based on national trade policy and WCO recommendations.
Are there any preferential duty rates available for HS 2903.45 under common trade agreements?
Yes, preferential duty rates, including duty-free treatment, are available for HS 2903.45 under various free trade agreements (FTAs) and special programs, provided the goods meet the respective rules of origin. For imports into the United States, duty-free access (indicated as 'Free' or 'A', 'AU', 'BH', 'CL', 'CO', 'D', 'E', 'IL', 'JO', 'K', 'KR', 'MA', 'OM', 'P', 'PA', 'PE', 'S', 'SG' in tariff schedules) can be claimed under agreements such as the USMCA, CAFTA-DR, KORUS, and others, if the product originates from a qualifying partner country. Similarly, the EU and UK have extensive networks of preferential agreements. Importers must ensure they have valid Certificates of Origin or equivalent documentation to claim these preferential rates. Failure to provide proper documentation will result in the application of the MFN rate.
What are the key classification criteria for distinguishing between 1,1,1,2-Tetrafluoroethane and 1,1,2,2-tetrafluoroethane under HS 2903.45?
HS code 2903.45 specifically covers both isomers: 1,1,1,2-Tetrafluoroethane (commonly known as HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134). The classification criteria primarily rely on the chemical structure and purity of the substance. Both are acyclic saturated fluorinated derivatives of hydrocarbons. Importers and customs brokers need to ensure that the chemical name, CAS number (e.g., 811-97-2 for HFC-134a), and molecular formula (C2H2F4) on commercial invoices, safety data sheets (SDS), and certificates of analysis accurately reflect the product being imported. While both fall under the same subheading, precise identification is crucial for regulatory compliance, especially concerning environmental regulations like the Kigali Amendment to the Montreal Protocol, which differentiates between specific HFCs.
What specific documentation is required for importing HFC-134a or HFC-134 under HS 2903.45?
In addition to standard import documentation such as commercial invoices, packing lists, and bills of lading/air waybills, importers of HFC-134a or HFC-134 under HS 2903.45 may require specific chemical-related and environmental compliance documents. These often include:
- Safety Data Sheets (SDS): Essential for hazard communication and chemical identification.
- Certificates of Analysis (CoA): To verify the purity and exact chemical composition.
- Certificate of Origin: Required to claim preferential duty rates under free trade agreements.
- Environmental Permits/Licenses: Depending on the importing country, permits may be necessary due to the classification of these substances as hydrofluorocarbons (HFCs), which are potent greenhouse gases regulated under international agreements like the Montreal Protocol (Kigali Amendment) and national legislation (e.g., EPA regulations in the US, F-Gas Regulation in the EU). Importers should verify national environmental agency requirements prior to shipment.
How do environmental regulations, such as the Kigali Amendment, impact the import of products classified under HS 2903.45?
The Kigali Amendment to the Montreal Protocol, which aims to phase down the production and consumption of hydrofluorocarbons (HFCs), significantly impacts the import of substances under HS 2903.45. While HFC-134a and HFC-134 are not ozone-depleting substances, they have high global warming potentials (GWP) and are therefore subject to phase-down schedules. Importing countries that are parties to the Kigali Amendment (e.g., the US, EU, UK) implement national regulations to control HFC imports through quotas, licensing systems, and reporting requirements. Importers must ensure they comply with these national regulations, which may include obtaining import allowances, reporting quantities, and adhering to specific labeling requirements. Non-compliance can result in severe penalties, including fines and seizure of goods. Customs brokers play a critical role in verifying that all necessary environmental permits and quotas are in place before clearance.