HS 290433 Lithium perfluorooctane sulphonate
Quick Answer: HS code 290433 specifically covers Lithium Perfluorooctane Sulphonate (LiPFOS), a synthetic organic chemical compound. This product is primarily used as a surfactant and in specialized applications within industries such as electronics, photography, and fire-fighting foams. Importers and exporters should note the varying duty rates: the UK applies a 0.00% ad valorem duty, while the EU imposes a 5.50% ad valorem rate. For the US, the general duty rate is 3.7% ad valorem, with many countries benefiting from a "Free" rate under various trade agreements (e.g., A, AU, CL, KR). However, a 25% ad valorem duty may apply under specific trade measures. Accurate classification is crucial to avoid delays and ensure compliance with these diverse tariff structures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904330000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904330000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904330000 | 3.7% | Free (17 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 2904.33?
Imports of Lithium perfluorooctane sulphonate 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 14 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 290433 cover?
This subheading covers lithium perfluorooctane sulphonate, a specific chemical compound falling under Heading 2904 of the Harmonized System. Heading 2904 encompasses sulphonated, nitrated, or nitrosated derivatives of hydrocarbons, whether or not halogenated. Lithium perfluorooctane sulphonate is a salt of perfluorooctane sulfonic acid (PFOS), where the hydrogen atom of the sulfonic acid group is replaced by a lithium ion. This classification is consistent with the World Customs Organization (WCO) Harmonized System Nomenclature and is reflected in national tariffs such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system for its precise chemical identity.
What falls outside HS 290433?
The following products are excluded from HS 290433: perfluorooctane sulfonic acid (PFOS) itself, which would typically classify under a different subheading within 2904 if not in salt form, or other salts of PFOS, such as potassium perfluorooctane sulphonate (which would fall under 2904.34). Furthermore, mixtures containing lithium perfluorooctane sulphonate as an active ingredient, but formulated for specific end-uses (e.g., fire-fighting foams or surface-active preparations), would generally be classified under Chapter 34 or other relevant chapters based on their composition and function, rather than as the pure chemical compound under Chapter 29.
What are common classification mistakes for HS 290433?
A common error is misclassifying other salts of perfluorooctane sulfonic acid, such as potassium or ammonium salts, under 290433 instead of their specific subheadings (e.g., 2904.34 for potassium salt). Another frequent mistake is classifying the free acid (PFOS) under this subheading, which is reserved exclusively for the lithium salt. Importers sometimes also incorrectly classify mixtures or preparations containing lithium perfluorooctane sulphonate, rather than the pure chemical, under 290433, failing to apply General Interpretative Rule (GRI) 3(b) which directs classification by essential character for mixtures, often leading to classification in Chapter 34 or 38 depending on the nature of the mixture.
How should importers classify products under HS 290433?
The correct procedure for classifying products under HS 290433 involves first confirming the precise chemical identity of the substance as lithium perfluorooctane sulphonate, typically through chemical analysis or supplier documentation like a Certificate of Analysis (CoA) or Safety Data Sheet (SDS). Importers and customs brokers must ensure the product is indeed the pure chemical compound and not a mixture or preparation. Reference should be made to the WCO Explanatory Notes for Chapter 29 and Heading 2904, alongside national tariff schedules such as the USITC HTSUS or EU TARIC, to verify the specific subheading. If there is any doubt regarding the chemical structure or purity, a binding tariff information (BTI) ruling should be sought from the relevant customs authority to ensure compliance and avoid potential penalties.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Lithium Perfluorooctane Sulphonate (HS 290433) in the United States, and are there any preferential rates available?
For imports into the United States, Lithium Perfluorooctane Sulphonate (HS 290433) is subject to an MFN (Most Favored Nation) duty rate of 3.7% ad valorem under the Harmonized Tariff Schedule of the United States (HTSUS). However, many preferential trade agreements offer duty-free treatment. Specifically, imports from countries eligible under agreements such as A (Generalized System of Preferences), AU (Australia), BH (Bahrain), CL (Chile), CO (Colombia), D (Dominican Republic), E (Israel), IL (Israel), JO (Jordan), KR (Korea), MA (Morocco), OM (Oman), P (Panama), PA (Panama), PE (Peru), S (Singapore), and SG (Singapore) may enter duty-free. Importers should consult the latest HTSUS and specific trade agreement rules of origin to confirm eligibility for these preferential rates.
What are the key classification criteria for ensuring Lithium Perfluorooctane Sulphonate is correctly classified under HS 2904.33?
The correct classification of Lithium Perfluorooctane Sulphonate under HS 2904.33 hinges on its chemical structure and function. Chapter 29 of the Harmonized System covers 'Organic chemicals.' Heading 2904 specifically includes 'Halogenated, sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.' Subheading 2904.33 is dedicated to 'Perfluorooctane sulphonic acid and its salts.' Therefore, for a product to be classified under 2904.33, it must be a salt of perfluorooctane sulphonic acid, with lithium being the cation. Importers must ensure that the chemical name, CAS number, and structural formula on commercial invoices and certificates of analysis precisely match this description. Any variations, such as different perfluoroalkyl chain lengths or non-lithium salts, would necessitate classification under a different subheading.
What documentation is typically required by customs authorities for the import of Lithium Perfluorooctane Sulphonate (HS 290433), especially when claiming preferential duty rates?
Importers of Lithium Perfluorooctane Sulphonate (HS 290433) generally need to provide standard import documentation, including a commercial invoice, packing list, and bill of lading or air waybill. For chemical products, a Certificate of Analysis (CoA) or Material Safety Data Sheet (MSDS/SDS) is often requested by customs to verify the chemical identity and composition. When claiming preferential duty rates under a free trade agreement (e.g., USMCA, KORUS FTA), a valid Certificate of Origin (or equivalent declaration) is mandatory. This document must clearly state that the goods originate in the partner country according to the specific rules of origin of that agreement. Failure to provide accurate and complete documentation can lead to delays, penalties, or denial of preferential duty treatment.
Are there any specific trade agreements that provide duty-free access for Lithium Perfluorooctane Sulphonate (HS 290433) into the United Kingdom or the European Union?
Yes, both the United Kingdom and the European Union have various trade agreements that can provide duty-free access for Lithium Perfluorooctane Sulphonate (HS 290433). For the UK, under the UK Global Tariff (UKGT), the MFN duty rate for HS 290433 is 0.00% ad valorem, meaning it is already duty-free for most origins. However, for the EU (TARIC), the MFN duty rate is 5.50% ad valorem. The EU has numerous preferential trade agreements (e.g., with Korea, Japan, Canada, Mercosur, etc.) that could grant 0.00% duty rates if the product meets the respective rules of origin. Importers should consult the UK Trade Tariff or the EU TARIC database, respectively, and verify the origin criteria for the specific agreement applicable to their supplier's country to determine eligibility for preferential duty-free treatment.