HS 290434 Potassium perfluorooctane sulphonate
Quick Answer: HS code 290434 specifically covers Potassium Perfluorooctane Sulphonate (PFOS-K), a synthetic organic chemical. This compound is a salt of perfluorooctane sulfonic acid, historically used in various industrial applications due to its surfactant properties, though its use is now highly restricted globally due to environmental and health concerns. For importers and exporters, understanding the varying duty rates is crucial. The UK Trade Tariff currently lists a 0.00% ad valorem duty rate. The EU TARIC applies a 5.50% ad valorem rate. In the US, the general duty rate is 3.7% ad valorem, with many preferential programs offering duty-free entry (e.g., under GSP, FTAs with Australia, Korea, Singapore). However, a 25% additional duty may apply under Section 301 measures, if applicable. Beyond tariffs, strict import/export controls and prohibitions related to persistent organic pollutants (POPs) under international conventions like the Stockholm Convention must be meticulously observed.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904340000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904340000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904340000 | 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 2904.34?
Imports of Potassium 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 290434 cover?
This subheading covers Potassium perfluorooctane sulphonate, a specific chemical compound falling under Heading 2904, which encompasses sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. As defined by the Harmonized System Nomenclature (WCO) and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this entry is precise. Potassium perfluorooctane sulphonate (PFOS potassium salt) is a fully fluorinated organic compound, specifically a perfluoroalkyl sulfonate, used in various industrial applications due to its surfactant properties, often subject to specific regulations.
What falls outside HS 290434?
The following products are excluded from HS 290434: other perfluorooctane sulfonates that are not the potassium salt, such as ammonium perfluorooctane sulphonate (which would typically fall under a different subheading within 2904 if specifically provided for, or a residual subheading). Additionally, perfluorooctanoic acid (PFOA) and its salts, while also per- and polyfluoroalkyl substances (PFAS), are carboxylic acids and would be classified under Heading 2915 or 2918, depending on their specific chemical structure. Polymers incorporating PFOS as a monomer or side chain would generally be classified under Chapter 39 if they meet the definition of plastics.
What are common classification mistakes for HS 290434?
A common error is misclassifying other perfluorinated compounds, particularly other salts or derivatives of perfluorooctane sulphonic acid, under HS 290434. Importers might incorrectly assume that any PFOS-related chemical belongs here, overlooking the critical "potassium" specificity. Another mistake is classifying mixtures containing Potassium perfluorooctane sulphonate but where the chemical is not the predominant component, or where the mixture has a specific function that dictates classification elsewhere, potentially under General Interpretative Rule (GRI) 3(b) or 3(c). Always ensure the product is indeed the pure potassium salt and not a mixture or another derivative.
How should importers classify products under HS 290434?
The correct procedure for classifying Potassium perfluorooctane sulphonate involves first verifying the precise chemical name and structure against the product's Certificate of Analysis (CoA) or Safety Data Sheet (SDS). Importers and customs brokers should confirm that the product is specifically the potassium salt of perfluorooctane sulphonic acid. Reference General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Consult the WCO Explanatory Notes for Chapter 29 and Heading 2904 for further guidance, and cross-reference with the USITC HTS or EU TARIC for national-level specificities and duty rates, which for the US is 3.7% ad valorem and for the EU is 6.5% ad valorem.
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FAQ
What is the Most Favored Nation (MFN) duty rate for Potassium Perfluorooctane Sulphonate (HS 290434) in the United States, and are there any preferential rates available?
For imports into the United States, Potassium Perfluorooctane Sulphonate (HS 290434) is subject to an MFN (Normal Trade Relations) duty rate of 3.7% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). However, many preferential trade agreements offer duty-free treatment. For example, imports from countries party to agreements such as the USMCA (Mexico, Canada), KORUS (Korea), CAFTA-DR (Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua, Costa Rica), and others like Australia, Bahrain, Chile, Colombia, Israel, Jordan, Morocco, Oman, Panama, Peru, and Singapore, may qualify for a 'Free' duty rate, provided all rules of origin and documentation requirements are met. Importers should consult the latest HTSUS and specific trade agreement rules to confirm eligibility.
What are the key classification criteria for Potassium Perfluorooctane Sulphonate under HS 2904.34, and what distinguishes it from other sulphonated derivatives?
HS code 2904.34 specifically covers 'Potassium perfluorooctane sulphonate'. The classification criteria hinge on its precise chemical identity: it must be a sulphonated derivative, specifically a perfluorooctane sulphonate, and its counter-ion must be potassium. This places it within Chapter 29, which covers organic chemicals, and more specifically under heading 2904 for 'Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated'. The 'perfluorooctane' component signifies a fully fluorinated eight-carbon chain, and 'sulphonate' indicates the presence of the -SO3- group. It is crucial that the product is the potassium salt to fall under 2904.34; other salts or different perfluoroalkyl chain lengths would be classified elsewhere within 2904 or other relevant headings. Importers should ensure their product's Certificate of Analysis (CoA) or chemical specification precisely matches this description.
What documentation is typically required for importing Potassium Perfluorooctane Sulphonate (HS 290434) to ensure smooth customs clearance and potential preferential duty treatment?
To ensure smooth customs clearance for Potassium Perfluorooctane Sulphonate (HS 290434), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. For chemical products, a Certificate of Analysis (CoA) and Safety Data Sheet (SDS) are highly recommended, if not mandatory in some jurisdictions, to verify the chemical identity, purity, and safety information. If claiming preferential duty rates under a free trade agreement (e.g., 'Free' rates under USMCA or other agreements), a valid Certificate of Origin (or equivalent declaration) is essential. This document must attest that the goods meet the specific rules of origin criteria of the respective agreement. Failure to provide accurate and complete documentation can lead to delays, penalties, or denial of preferential duty treatment.
Are there any specific import restrictions, licensing requirements, or anti-dumping duties applicable to Potassium Perfluorooctane Sulphonate (HS 290434) in major markets like the EU or UK?
While Potassium Perfluorooctane Sulphonate (PFOS) itself is not typically subject to specific import licensing requirements under HS 2904.34, it is a substance of concern due to its environmental persistence. PFOS and its related compounds are regulated under international conventions like the Stockholm Convention on Persistent Organic Pollutants (POPs). Consequently, its use, production, and import are heavily restricted or banned in many regions, including the European Union and the United Kingdom. Importers must verify compliance with REACH regulations in the EU (Registration, Evaluation, Authorisation and Restriction of Chemicals) and UK REACH, as well as any national environmental protection laws. There are currently no widespread anti-dumping or countervailing duties specifically targeting Potassium Perfluorooctane Sulphonate under HS 2904.34 from all origins, but importers should always check the latest trade defense measures published by the importing customs authority (e.g., EU TARIC, UK Trade Tariff) as these can change.