HS 292330 Tetraethylammonium perfluorooctane sulphonate
Quick Answer: HS Code 292330 specifically covers Tetraethylammonium perfluorooctane sulphonate (PFOS). This synthetic organic chemical is primarily used as a surfactant, often found in fire-fighting foams, metal plating, and photographic materials. Importers and exporters should note the varying duty rates: the UK applies a 6.00% ad valorem duty, the EU a 6.50% ad valorem duty, and the US a general rate of 6.2% ad valorem. The US also offers preferential duty treatment, including duty-free status under various Free Trade Agreements (e.g., A, AU, CL, KR). Given its classification as a per- and polyfluoroalkyl substance (PFAS), traders should be aware of potential future regulatory restrictions or import/export controls due to environmental concerns surrounding PFOS and similar compounds.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923300000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923300000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923300000 | 6.2% | 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 2923.30?
Imports of Tetraethylammonium 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 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 292330 cover?
This subheading covers tetraethylammonium perfluorooctane sulphonate (CAS RN 56773-42-3), a specific quaternary ammonium salt of perfluorooctane sulfonic acid (PFOS). According to the Harmonized System Nomenclature, Heading 2923 encompasses "Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids; phosphinates, phosphonates, phosphates; and other compounds with nitrogen functions, not elsewhere specified or included." Subheading 292330 specifically delineates this particular chemical compound, which is often used in various industrial applications, including as a surfactant or an intermediate in chemical synthesis, due to its unique fluorinated structure. The USITC Harmonized Tariff Schedule and EU TARIC further confirm this precise scope.
What falls outside HS 292330?
The following products are excluded from HS 292330: other perfluorooctane sulphonates that are not the tetraethylammonium salt, such as potassium perfluorooctane sulphonate (classified under 2904.99.90 for other sulfonated derivatives), or perfluorooctane sulfonic acid itself. Additionally, other quaternary ammonium salts, even if structurally similar but not specifically tetraethylammonium perfluorooctane sulphonate, would be classified elsewhere within Heading 2923 or other relevant headings based on their specific chemical structure and functional groups. For instance, simple tetraethylammonium bromide would fall under 2923.90.00, as it lacks the perfluorooctane sulphonate moiety.
What are common classification mistakes for HS 292330?
A common error is misclassifying other perfluorinated compounds or different quaternary ammonium salts under HS 292330. Importers might incorrectly assume that any PFOS-related compound or any quaternary ammonium salt belongs here, overlooking the specific "tetraethylammonium perfluorooctane sulphonate" requirement. This often occurs when the full chemical name or CAS number is not thoroughly checked against the tariff schedule. Adherence to General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such errors, ensuring the exact chemical identity matches the subheading description.
How should importers classify products under HS 292330?
The correct procedure for classifying products under HS 292330 involves a meticulous review of the product's chemical identity. Importers and customs brokers should first verify that the product is, in fact, tetraethylammonium perfluorooctane sulphonate, ideally by cross-referencing its Chemical Abstracts Service (CAS) Registry Number (56773-42-3) with the product's Safety Data Sheet (SDS) or Certificate of Analysis. Subsequently, they should confirm that the product meets the definition within Heading 2923 for quaternary ammonium salts. Consulting the WCO Explanatory Notes for Chapter 29 and specific national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for any additional guidance or rulings is also a critical step to ensure accurate and compliant classification.
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for Tetraethylammonium perfluorooctane sulphonate (HS 292330) in major markets?
The MFN (Most Favored Nation) import duty rates for HS 292330, Tetraethylammonium perfluorooctane sulphonate, vary by importing country. For instance, common MFN rates observed include 6.00% ad valorem, 6.50% ad valorem, or 6.2% ad valorem in various jurisdictions. Some countries may apply more complex duty structures, such as 15.4¢/kg + 36% ad valorem. Importers should always consult the specific national tariff schedule (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) of the country of importation for the precise and current MFN rate.
Are there any preferential duty rates available for HS 292330 under common trade agreements?
Yes, preferential duty rates, including 'Free' (0% ad valorem), are often available for HS 292330 when imported from countries that have Free Trade Agreements (FTAs) or other preferential trade programs with the importing nation. Examples of countries or blocs often eligible for preferential treatment (denoted as 'Free' in some schedules) include Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), El Salvador (E), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others. To claim preferential rates, importers must ensure the goods meet the Rules of Origin criteria of the specific agreement and possess the required documentation, such as a Certificate of Origin. Always verify eligibility against the specific FTA text and national customs regulations.
What are the key classification criteria for Tetraethylammonium perfluorooctane sulphonate under HS 292330?
HS 292330 specifically covers 'Salts of quaternary ammonium bases'. Tetraethylammonium perfluorooctane sulphonate is classified here because it is a quaternary ammonium salt. The 'tetraethylammonium' component identifies it as a quaternary ammonium base, and the 'perfluorooctane sulphonate' is the anionic counterion. Classification under this subheading is governed by Legal Note 1 to Chapter 29, which states that 'Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) The products of headings 29.36 to 29.39 or the esters, ethers, salts, their halogenated, sulphonated, nitrated or nitrosated derivatives of organic products of those headings; (d) The products of headings 29.40 to 29.42.' As a chemically defined organic compound and a salt of a quaternary ammonium base, it fits precisely within this framework. Importers should ensure the chemical name and structure align with this definition.
What specific documentation is typically required for importing HS 292330, Tetraethylammonium perfluorooctane sulphonate?
Standard import documentation for HS 292330 includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. Given its chemical nature, a Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is almost universally required by customs and regulatory agencies to assess any potential hazards and ensure compliance with chemical control regulations (e.g., TSCA in the US, REACH in the EU). If claiming preferential duty rates, a valid Certificate of Origin (e.g., EUR.1, NAFTA/USMCA Certificate, or other FTA-specific certificate) is mandatory. Depending on the country of import and end-use, additional permits or licenses from environmental, health, or chemical regulatory bodies may be necessary. Importers should consult their customs broker and relevant national agencies for a comprehensive list of requirements.
How do trade agreements like USMCA (NAFTA successor) or EU-UK TCA affect the import of HS 292330?
Trade agreements significantly impact the import of HS 292330. For example, under the USMCA (United States-Mexico-Canada Agreement), if Tetraethylammonium perfluorooctane sulphonate originates in Mexico or Canada and meets the specific Rules of Origin, it would typically be eligible for duty-free treatment when imported into the United States, and vice versa. Similarly, under the EU-UK Trade and Cooperation Agreement (TCA), goods originating in the EU and imported into the UK (or vice versa) that satisfy the TCA's Rules of Origin are eligible for zero tariffs and zero quotas. Importers must ensure they have the correct origin documentation (e.g., a USMCA Certificate of Origin or a statement on origin for the TCA) to claim these preferential rates. Failure to meet origin requirements or provide proper documentation will result in the application of the higher MFN duty rate.