HS 290436 Perfluorooctane sulphonyl fluoride
Quick Answer: HS code 290436 specifically covers Perfluorooctane sulphonyl fluoride (PFOSF), a synthetic organic chemical compound. This substance is primarily used as an intermediate in the production of perfluorooctane sulfonic acid (PFOS) and related compounds, which have applications in various industrial processes and products due to their surfactant properties. 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. The US MFN (Most Favored Nation) rate is 3.7% ad valorem, with many countries benefiting from duty-free treatment under various trade agreements (e.g., A, AU, KR, SG). A 25% duty rate applies to certain non-MFN countries. Due to environmental concerns, PFOSF is subject to international regulations, including the Stockholm Convention on Persistent Organic Pollutants, which may impact its trade and use globally.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904360000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904360000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904360000 | 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 2904.36?
Imports of Perfluorooctane sulphonyl fluoride 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 290436 cover?
This subheading covers perfluorooctane sulphonyl fluoride, a specific halogenated derivative of hydrocarbons falling under Heading 2904. As defined by the World Customs Organization (WCO) Harmonized System Nomenclature and reflected in national tariffs such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, this entry precisely identifies the chemical compound with the formula C8F17SO2F. It is a fully fluorinated eight-carbon chain with a sulphonyl fluoride group attached, distinguishing it from other fluorinated organic compounds. Its primary use is often as an intermediate in the production of various per- and polyfluoroalkyl substances (PFAS).
What falls outside HS 290436?
The following products are excluded from HS 290436: other perfluorinated compounds that do not possess the specific sulphonyl fluoride functional group, even if they have an eight-carbon chain. For example, perfluorooctanoic acid (PFOA) and its salts, or perfluorooctane sulfonic acid (PFOS) and its salts, are distinct chemical entities and would be classified elsewhere, typically under other subheadings within Chapter 29 or Chapter 38 depending on their specific chemical structure and form. Similarly, mixtures containing perfluorooctane sulphonyl fluoride, where the mixture itself constitutes a preparation of Chapter 38, would be excluded from this specific chemical entry.
What are common classification mistakes for HS 290436?
A common error is misclassifying other perfluorinated compounds as perfluorooctane sulphonyl fluoride due to their similar names or applications. Importers might incorrectly apply HS 290436 to related PFAS chemicals like perfluorooctanoic acid (PFOA) or perfluorooctane sulfonic acid (PFOS) if they do not carefully verify the exact chemical structure and functional groups. This often stems from a failure to strictly adhere to General Interpretative Rule (GRI) 1, which dictates that classification is determined according to the terms of the headings and any relative section or chapter notes. Precise chemical identification, often requiring a Certificate of Analysis, is crucial to avoid such errors.
How should importers classify products under HS 290436?
The correct procedure for classifying perfluorooctane sulphonyl fluoride involves several critical steps for importers and customs brokers. First, obtain a detailed chemical analysis or Certificate of Analysis (CoA) to confirm the exact chemical identity and purity, ensuring it precisely matches C8F17SO2F. Verify that the product is a single, defined chemical compound and not a mixture or preparation. Consult the WCO Explanatory Notes for Heading 2904 and subheading 290436 for specific guidance. Finally, cross-reference with the USITC HTSUS or EU TARIC to confirm the national implementation of this specific subheading, ensuring accurate duty and regulatory compliance before importation.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Perfluorooctane sulphonyl fluoride (HS 290436) in key markets?
The MFN (Most Favored Nation) import duty rates for Perfluorooctane sulphonyl fluoride (HS 290436) vary significantly by importing country. For instance, the United States generally applies a duty rate of 3.7% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS) General Note 3(b). The European Union's TARIC database indicates a common customs tariff duty of 5.50% ad valorem. The UK Global Tariff also lists a 5.50% ad valorem duty. Some countries, such as Australia, may apply a 0.00% ad valorem MFN duty rate. Importers should always consult the specific tariff schedule of the destination country for the most accurate and up-to-date information.
Are there any preferential duty rates available for Perfluorooctane sulphonyl fluoride (HS 290436) under free trade agreements?
Yes, preferential duty rates are often available for Perfluorooctane sulphonyl fluoride (HS 290436) when imported from countries with which the importing nation has a Free Trade Agreement (FTA) or other preferential trade programs. For example, the United States offers 'Free' duty rates (0.00% ad valorem) for 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) under various FTAs. Similarly, the EU and UK also have extensive networks of preferential agreements. To claim preferential duty, importers must ensure the goods meet the rules of origin criteria of the specific agreement and provide valid proof of origin documentation, such as a certificate of origin or origin declaration.
What are the key classification criteria for Perfluorooctane sulphonyl fluoride under HS 2904.36?
Perfluorooctane sulphonyl fluoride is classified under HS 2904.36 as a 'Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.' Specifically, it falls under the subheading for 'Perfluorooctane sulphonyl fluoride.' The classification is driven by its precise chemical structure: an acyclic fluorinated hydrocarbon derivative containing a sulphonyl fluoride functional group. This specific chemical identity distinguishes it from other halogenated derivatives or other sulphonated compounds. Customs authorities rely on the chemical name, CAS number (if available), and molecular structure to confirm accurate classification, often referencing the WCO Explanatory Notes for Chapter 29 for guidance on organic chemicals.
Are there any specific documentation requirements or import restrictions for Perfluorooctane sulphonyl fluoride (HS 290436)?
Beyond standard customs documentation (commercial invoice, packing list, bill of lading/air waybill), Perfluorooctane sulphonyl fluoride (PFOSF) may be subject to specific regulatory controls due to its classification as a Per- and Polyfluoroalkyl Substance (PFAS) precursor. Many countries regulate PFAS chemicals under environmental protection laws, such as the Stockholm Convention on Persistent Organic Pollutants (POPs), to which PFOSF is listed in Annex B. Importers may need to provide additional declarations, safety data sheets (SDS), or obtain specific import permits or licenses from environmental or chemical regulatory agencies. For instance, the EU's REACH regulation and similar chemical control laws in other jurisdictions impose restrictions on the manufacture, placing on the market, and use of PFOSF. Importers should verify national regulations in both the exporting and importing countries prior to shipment.
What is the potential impact of Section 301 tariffs or anti-dumping duties on HS 290436, if applicable?
While Perfluorooctane sulphonyl fluoride (HS 290436) is not currently subject to specific Section 301 tariffs by the United States against goods from China, or widespread anti-dumping/countervailing duties (AD/CVD) globally, importers must remain vigilant. Trade policies can change rapidly. Section 301 tariffs are specific to U.S. trade actions, primarily against China, and target specific lists of products. AD/CVD duties are imposed by individual countries when imported goods are found to be dumped or unfairly subsidized, causing material injury to a domestic industry. Importers should regularly check the official tariff schedules and trade enforcement databases (e.g., USITC, EU Trade Defence website) for any newly imposed duties that could affect HS 290436, as these can significantly increase import costs, potentially adding duties of 25% or more on top of the MFN rate.