HS 292310 Choline and its salts

Quick Answer: HS Code 292310 covers Choline and its salts, which are quaternary ammonium salts primarily used as essential nutrients in animal feed, pharmaceuticals, and dietary supplements. Choline is vital for fat metabolism and liver function. For importers and exporters, understanding the duty landscape is crucial. The United Kingdom and the European Union generally apply a 0.00% ad valorem duty rate to products classified under this heading. In contrast, the United States imposes a 3.7% ad valorem Most Favored Nation (MFN) duty rate, though many countries benefit from preferential duty-free treatment under various Free Trade Agreements (FTAs) or special programs (e.g., A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG). Importers should verify their specific origin country's eligibility for these preferential rates to optimize landed costs.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2923100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2923100000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2923100000 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 2923.10?

Imports of Choline and its salts 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 Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 292310 cover?

This subheading covers choline and its salts, specifically addressing the quaternary ammonium compounds as defined within Chapter 29 of the Harmonized System. Choline, chemically known as 2-hydroxy-N,N,N-trimethylethanaminium, is an essential nutrient and a precursor for acetylcholine. Its salts include compounds like choline chloride, choline bitartrate, and choline dihydrogen citrate, all of which are widely used in animal feed, dietary supplements, and pharmaceutical formulations. The WCO Harmonized System Explanatory Notes for Heading 2923 confirm that this heading encompasses quaternary ammonium salts and hydroxides, lecithins, and other phosphoaminolipids, with 292310 specifically isolating choline and its derivatives. Official tariff schedules, such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, align with this scope, ensuring consistent global classification for these specific chemical compounds.

What falls outside HS 292310?

The following products are excluded from HS 292310, primarily due to their chemical structure or formulation. For instance, complex mixtures containing choline but not predominantly composed of choline or its salts, such as finished animal feed preparations where choline is merely an ingredient among many, would typically be classified under Chapter 23 (e.g., 2309 for preparations of a kind used in animal feeding). Similarly, lecithins, even though they are phosphoaminolipids and related to choline metabolism, are specifically provided for under other subheadings within Heading 2923, such as 292320. Furthermore, pharmaceutical preparations or medicaments containing choline as an active ingredient, but formulated into dosage forms for therapeutic or prophylactic uses, are generally classified under Chapter 30, for example, 3004. It is crucial to distinguish between the pure chemical substance and its formulated end-use products.

What are common classification mistakes for HS 292310?

A common error is misclassifying choline-containing products that are not pure choline or its salts. Importers often mistakenly apply HS 292310 to complex mixtures or finished preparations where choline is present but not the sole or principal constituent. For example, a dietary supplement capsule containing choline bitartrate alongside vitamins, minerals, and other active ingredients should not be classified under 292310. Instead, such products would typically fall under Chapter 21 (e.g., 2106 for food preparations not elsewhere specified or included) or Chapter 30 (e.g., 3004 for medicaments), depending on their composition and intended use. This mistake often arises from a failure to apply General Interpretative Rule (GRI) 3(b), which prioritizes the essential character of a composite good, or GRI 3(a) when considering the most specific description. Always ensure the product is indeed the pure chemical or its salt, not a formulated product.

How should importers classify products under HS 292310?

The correct procedure for classifying products under HS 292310 involves a systematic approach, beginning with a thorough understanding of the product's chemical identity and purity. Importers and customs brokers should first confirm that the product is chemically identified as choline or one of its specified salts, such as choline chloride or choline bitartrate, and that it is presented in a form consistent with a pure chemical substance, not a mixture or preparation. Reference to the WCO Harmonized System Explanatory Notes for Heading 2923 is essential to confirm the scope. Next, consult the specific national tariff schedule (e.g., USITC HTSUS or EU TARIC) to verify the exact wording and any national legal notes. If the product is a mixture, determine its essential character using GRI 3(b). Always obtain a Certificate of Analysis (CoA) from the manufacturer to verify the chemical composition and purity, ensuring it aligns with the definition of choline or its salts for accurate and compliant classification.

Which HS Codes Are Related?

HS 292320 HS 292330 HS 292340 HS 292130 HS 293010 HS 292212

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the Most Favored Nation (MFN) import duty rate for HS code 2923.10 ('Choline and its salts') in the United States, European Union, and United Kingdom?

For HS code 2923.10, the MFN import duty rates are as follows:

  • United States (HTSUS): The MFN (General) duty rate is 3.7% ad valorem. This rate applies to imports from countries without specific trade agreements or preferential programs with the U.S. (Source: USITC HTSUS, Chapter 29, Subheading 2923.10.00).
  • European Union (TARIC): The MFN (Erga Omnes) duty rate is 0.00% ad valorem. (Source: EU TARIC, Heading 2923 10 00 00).
  • United Kingdom (UK Trade Tariff): The MFN (Third Country Duty) rate is 0.00% ad valorem. (Source: UK Trade Tariff, Commodity Code 2923 10 00 00).

Importers should always verify the current rates on the respective official government trade tariff websites, as duties can be subject to change.

Which preferential trade agreements offer duty-free treatment for 'Choline and its salts' (HS 2923.10) when importing into the United States?

For imports into the United States under HTSUS subheading 2923.10.00, 'Choline and its salts' can often qualify for duty-free treatment under various Free Trade Agreements (FTAs) and preferential programs. Countries eligible for duty-free entry (indicated by special program indicators like A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG) typically include, but are not limited to, beneficiaries of:

  • Generalized System of Preferences (GSP): For eligible developing countries (indicator 'A').
  • Free Trade Agreements: Such as those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (K, KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG).
  • Other Preferential Programs: Including the African Growth and Opportunity Act (AGOA - D), Caribbean Basin Economic Recovery Act (CBERA - E), and Andean Trade Preference Act (ATPA - P).

Importers must ensure that the goods meet the specific Rules of Origin requirements of the respective agreement or program and provide proper documentation (e.g., a certificate of origin) to claim preferential duty rates. Consult the USITC HTSUS General Notes and specific FTA texts for detailed requirements.

What are the key classification criteria for determining if a product falls under HS code 2923.10 for 'Choline and its salts'?

HS code 2923.10 specifically covers 'Choline and its salts'. The primary classification criteria revolve around the chemical identity of the substance:

  1. Chemical Structure: The product must be choline (2-hydroxy-N,N,N-trimethylethan-1-aminium) or a salt derived from choline (e.g., choline chloride, choline bitartrate, choline dihydrogen citrate). This is based on the chemical definition provided in the Harmonized System Explanatory Notes (HSEN) for Chapter 29, specifically heading 2923.
  2. Purity: While not explicitly a classification criterion for the heading itself, the product should generally be a defined chemical compound. Mixtures or preparations where choline or its salts are not the predominant or essential character may fall under other headings (e.g., Chapter 30 for pharmaceutical preparations or Chapter 38 for miscellaneous chemical products).
  3. Use: The intended use (e.g., animal feed additive, pharmaceutical intermediate, dietary supplement ingredient) does not typically dictate classification at the 6-digit level but can be relevant for subheadings or national statistical codes.

Customs authorities may require a Certificate of Analysis (CoA) or other chemical documentation to confirm the identity and purity of the imported substance to ensure correct classification under 2923.10.

What documentation is typically required by customs for importing 'Choline and its salts' under HS 2923.10?

When importing 'Choline and its salts' under HS 2923.10, importers and customs brokers should be prepared to provide standard customs documentation, which typically includes:

  1. Commercial Invoice: Detailing the goods, value, quantity, buyer, and seller.
  2. Packing List: Providing details of the contents of each package.
  3. Bill of Lading or Air Waybill: The transport document.
  4. Certificate of Origin: Essential for claiming preferential duty rates under FTAs or other programs. This document certifies where the goods were manufactured or produced.
  5. Certificate of Analysis (CoA): Often requested by customs for chemical products to verify the identity, purity, and specifications of the choline or its salt, ensuring it matches the declared HS code.
  6. Safety Data Sheet (SDS): May be required for chemical products to provide information on potential hazards and safe handling.
  7. Importer Security Filing (ISF): For ocean shipments into the U.S., required prior to loading at the foreign port.

Depending on the country of import and specific regulations, additional licenses or permits related to chemical imports, food additives (if applicable), or feed additives may also be necessary. It is crucial to consult the specific import requirements of the destination country prior to shipment.