HS 290435 Other salts of perfluorooctane sulphonic acid
Quick Answer: HS code 290435 specifically covers "Other salts of perfluorooctane sulphonic acid" (PFOS). These are chemical compounds, distinct from the acid itself, where the hydrogen atom in the sulfonic acid group is replaced by a metal or other cation. Importers and exporters dealing with these specialized fluorinated organic compounds should note varying duty rates. In the UK, the standard duty rate is 0.00% ad valorem. The EU applies a 5.50% ad valorem duty. For the US, the Most Favored Nation (MFN) duty rate is 3.7% ad valorem, with many preferential programs offering duty-free treatment (e.g., under GSP, FTAs with Australia, Korea, etc.), but a 25% ad valorem rate applies under certain Section 301 tariffs. Due to environmental and health concerns, the trade of PFOS and its salts is subject to stringent international regulations, including the Stockholm Convention on Persistent Organic Pollutants, requiring careful compliance beyond standard customs procedures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904350000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904350000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904350000 | 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 2904.35?
Imports of Other salts of perfluorooctane sulphonic acid 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 290435 cover?
This subheading covers other salts of perfluorooctane sulphonic acid (PFOS). Specifically, it encompasses chemical compounds where the perfluorooctane sulphonic acid forms a salt with various cations, excluding those explicitly provided for elsewhere. The WCO Harmonized System Nomenclature, along with official interpretations from the USITC (United States International Trade Commission) and the EU TARIC (Integrated Tariff of the European Union), defines this scope to include a range of PFOS salts that are not specifically enumerated in other subheadings within Chapter 29, ensuring a precise classification for these complex organic chemicals. Importers should verify the exact chemical structure to confirm it is indeed a salt of PFOS and not a related but distinct compound.
What falls outside HS 290435?
The following products are excluded from HS 290435: Perfluorooctane sulphonic acid itself (the free acid), which would typically fall under a different subheading within 2904 or a related heading depending on its specific chemical form. Also excluded are derivatives of PFOS that are not salts, such as esters, amides, or fluorides, which would be classified according to their specific chemical function and structure, potentially under other subheadings of Chapter 29 or even different chapters if they form part of a mixture or article. For instance, a mixture containing a PFOS salt but primarily functioning as a fire-fighting foam might be classified under Chapter 38, depending on the predominant character and application.
What are common classification mistakes for HS 290435?
A common error is misclassifying mixtures containing PFOS salts, particularly when the salt is not the sole or primary component. Importers might incorrectly classify a product under 290435 when it is, in fact, a preparation or article where the PFOS salt acts as an additive or component, rather than the pure chemical itself. This often violates General Interpretative Rule (GRI) 3(b), which dictates that mixtures, composite goods, and sets for retail sale should be classified by the material or component which gives them their essential character. Another mistake is failing to distinguish between PFOS salts and other perfluorinated compounds (PFCs) that are structurally similar but chemically distinct, leading to incorrect classification within Chapter 29.
How should importers classify products under HS 290435?
The correct procedure for classifying products under HS 290435 involves a meticulous review of the chemical's composition and function. Importers and customs brokers should first obtain the precise chemical name, CAS (Chemical Abstracts Service) number, and structural formula from the manufacturer. This information is crucial for confirming that the product is indeed a salt of perfluorooctane sulphonic acid and not another related compound. Next, consult the WCO Harmonized System Explanatory Notes for Chapter 29 and Heading 2904, alongside the specific national tariff schedules (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) to ensure no specific exclusion or inclusion applies. If uncertainty persists, consider requesting a binding ruling 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 HS 290435 'Other salts of perfluorooctane sulphonic acid' in the United States?
For imports into the United States, the Most Favored Nation (MFN) duty rate for Harmonized System (HS) code 290435, 'Other salts of perfluorooctane sulphonic acid,' is 3.7% ad valorem under the Harmonized Tariff Schedule of the United States (HTSUS) General column 1. Importers should always verify the current rate directly with the USITC HTSUS database (hts.usitc.gov) as rates can be subject to change.
Are there any preferential duty rates available for HS 290435 under U.S. Free Trade Agreements?
Yes, preferential duty rates are available for HS 290435 under various U.S. Free Trade Agreements (FTAs), often resulting in a 'Free' (0.00%) duty rate. For example, goods originating from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG) may qualify for duty-free entry if all rules of origin requirements are met. Importers must ensure they have the necessary documentation, such as a certificate of origin, to claim these preferential tariffs. Consult the specific FTA text and the HTSUS General Notes for detailed origin criteria.
What are the key classification criteria for 'Other salts of perfluorooctane sulphonic acid' under HS 290435?
HS 290435 specifically covers 'Other salts of perfluorooctane sulphonic acid.' The primary classification criteria revolve around the chemical identity of the substance. It must be a salt of perfluorooctane sulphonic acid (PFOS) and not explicitly covered by a more specific subheading within Chapter 29 (Organic chemicals). This classification falls under Chapter 29, which covers 'Organic chemicals,' and more specifically under heading 2904, 'Halogenated, sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not acyclic.' Importers should possess a detailed chemical analysis or safety data sheet (SDS) to confirm the exact chemical composition and ensure accurate classification, adhering to the General Rules of Interpretation (GRIs) of the Harmonized System.
What documentation is typically required for importing goods classified under HS 290435?
Standard import documentation for HS 290435 includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. For claiming preferential duty rates under a Free Trade Agreement, a valid certificate of origin or declaration of origin is mandatory. Given the nature of these chemical substances, importers may also need to provide a Safety Data Sheet (SDS) and potentially comply with regulations from agencies such as the Environmental Protection Agency (EPA) or the Food and Drug Administration (FDA) in the U.S., depending on the specific application and end-use of the chemical. It is crucial to verify any specific import permit or registration requirements with relevant national authorities prior to shipment.
Are there any specific import restrictions or controls related to perfluorooctane sulphonic acid (PFOS) salts under HS 290435?
Yes, perfluorooctane sulphonic acid (PFOS) and its salts, including those classified under HS 290435, are subject to significant international and national regulations due to their persistent organic pollutant (POP) characteristics. Globally, PFOS is listed under Annex B of the Stockholm Convention on Persistent Organic Pollutants, which aims to restrict its production and use. In the United States, the import, manufacture, and use of PFOS are heavily regulated by the Environmental Protection Agency (EPA) under the Toxic Substances Control Act (TSCA). Importers must ensure compliance with all applicable EPA regulations, including potential reporting requirements, significant new use rules (SNURs), or outright prohibitions depending on the specific salt and its intended use. Consultation with a trade compliance specialist and the EPA is strongly recommended before importing any substances under this HS code.