HS 292340 Didecyldimethylammonium perfluorooctane sulphonate
Quick Answer: HS code 292340 specifically covers "Didecyldimethylammonium perfluorooctane sulphonate," a synthetic organic chemical compound primarily used as a surfactant, emulsifier, or antistatic agent in various industrial applications. Importers and exporters should note the varying duty rates across major jurisdictions: the UK applies a 6.00% ad valorem duty, the EU's TARIC system shows 6.50%, and the US imposes a 6.2% ad valorem rate, with potential for duty-free treatment under various Free Trade Agreements (e.g., A, AU, CL, KR). Additionally, the US may apply a compound duty of 15.4¢/kg + 36% for non-preferential imports. Due to its specific chemical nature, compliance with chemical control regulations (e.g., REACH in the EU, TSCA in the US) is crucial for trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923400000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923400000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923400000 | 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 2923.40?
Imports of Didecyldimethylammonium 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 292340 cover?
This subheading covers Didecyldimethylammonium perfluorooctane sulphonate, a specific quaternary ammonium salt. As defined by the World Customs Organization's Harmonized System Nomenclature and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this chemical compound is precisely identified by its unique chemical structure and name. It falls under Heading 2923, which encompasses "Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids; organo-derivatives of heterocyclic compounds with only nitrogen hetero-atom(s) (excluding those of heading 2932 or 2933)." The specific "40" subdivision denotes this particular perfluorooctane sulphonate derivative, emphasizing its distinct chemical identity within the broader class of quaternary ammonium compounds.
What falls outside HS 292340?
The following products are excluded from HS 292340: other quaternary ammonium salts that do not possess the didecyldimethylammonium perfluorooctane sulphonate structure. For instance, simple didecyldimethylammonium chloride, while a quaternary ammonium salt, lacks the perfluorooctane sulphonate anion and would be classified elsewhere within Heading 2923, likely under 2923.90. Similarly, perfluorooctane sulphonic acid (PFOS) itself, or its other salts not combined with didecyldimethylammonium, would fall under different headings, typically within Chapter 29 or 38 depending on their specific chemical form and use. Mixtures containing didecyldimethylammonium perfluorooctane sulphonate, where the chemical is not the predominant component or where the mixture has a specific functional use, might also be classified under other headings or chapters based on the General Rules of Interpretation (GRIs), particularly GRI 3.
What are common classification mistakes for HS 292340?
A common error is misclassifying other quaternary ammonium salts or perfluorooctane sulphonates that are not precisely didecyldimethylammonium perfluorooctane sulphonate under HS 292340. Importers sometimes overlook the exact chemical name and structure, leading to incorrect assignments. For example, a similar-sounding but chemically distinct perfluorooctane sulphonate salt, or a different didecyldimethylammonium salt, might be erroneously placed here. This mistake often arises from insufficient attention to the specific chemical nomenclature detailed in the HS Explanatory Notes and national tariff schedules. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is paramount to avoid such errors, requiring precise chemical identification.
How should importers classify products under HS 292340?
The correct procedure for classifying products under HS 292340 requires a meticulous review of the product's exact chemical name and structure, typically found on the Certificate of Analysis or Safety Data Sheet (SDS). Importers and customs brokers must confirm that the substance is unequivocally "Didecyldimethylammonium perfluorooctane sulphonate." They should cross-reference this information with the WCO HS Nomenclature, the USITC HTS, or the EU TARIC to ensure alignment with the specific subheading text. If there is any ambiguity, consulting chemical experts or seeking a binding ruling from the relevant customs authority (e.g., CBP in the US, HMRC in the UK) is advisable to ensure compliance and avoid potential penalties for misclassification. This rigorous approach minimizes risk and ensures accurate duty assessment.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Didecyldimethylammonium perfluorooctane sulphonate (HS 2923.40) in key markets?
The MFN (Most Favored Nation) import duty rates for HS 2923.40, 'Didecyldimethylammonium perfluorooctane sulphonate,' vary by importing country. For example, the United States applies a general MFN duty rate of 6.5% ad valorem. The European Union's TARIC database indicates a common customs tariff (CCT) duty rate of 6.00% ad valorem. The United Kingdom Global Tariff (UKGT) also applies a 6.0% ad valorem rate. Importers should always verify the specific duty rate applicable to their destination country through official customs tariff databases (e.g., USITC HTS, EU TARIC, UK Trade Tariff) as rates can be subject to change.
Are there any preferential duty rates available for HS 2923.40, and which trade agreements commonly offer them?
Yes, preferential duty rates are often available for HS 2923.40 under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs, depending on the country of origin and destination. For instance, in the United States, imports from countries like 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 be eligible for 'Free' duty rates under respective FTAs, provided all rules of origin requirements are met. The EU and UK also offer preferential rates under their extensive network of trade agreements. Importers must ensure they have the correct documentation, such as a Certificate of Origin, to claim preferential treatment. Consult the specific trade agreement's rules of origin and the importing country's tariff schedule for precise eligibility.
What are the key classification criteria for Didecyldimethylammonium perfluorooctane sulphonate under HS 2923.40?
Didecyldimethylammonium perfluorooctane sulphonate is classified under HS subheading 2923.40, which specifically covers 'Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids; other organic compounds.' The classification is based on its chemical structure as a quaternary ammonium salt. The 'perfluorooctane sulphonate' component is a counter-ion, but the primary functional group determining its classification within Chapter 29 (Organic Chemicals) is the quaternary ammonium structure. This subheading is distinct from other organic chemicals due to the presence of a nitrogen atom covalently bonded to four organic substituents, bearing a positive charge. Importers should ensure the chemical name and structure precisely match the description for this subheading to avoid misclassification.
What specific documentation is required for importing Didecyldimethylammonium perfluorooctane sulphonate (HS 2923.40)?
Standard import documentation for HS 2923.40 includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin (especially if claiming preferential duty rates). Due to the chemical nature of the product, a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) is almost universally required by customs authorities to assess potential hazards and ensure compliance with chemical control regulations (e.g., TSCA in the US, REACH in the EU, UK REACH). Depending on the specific end-use or concentration, additional permits or licenses from environmental protection agencies or chemical regulatory bodies might be necessary. Importers should consult the importing country's specific chemical import regulations and customs requirements well in advance of shipment.
Are there any specific import restrictions or regulatory considerations for Didecyldimethylammonium perfluorooctane sulphonate (HS 2923.40) due to its chemical nature?
Yes, Didecyldimethylammonium perfluorooctane sulphonate, being a perfluorooctane sulphonate (PFOS) derivative, is subject to significant international and national regulatory scrutiny due to environmental and health concerns associated with PFAS (per- and polyfluoroalkyl substances). Many jurisdictions, including the EU, UK, and the US, have restrictions or outright bans on the manufacture, use, and import of PFOS and related substances under regulations like the Stockholm Convention on Persistent Organic Pollutants (POPs). Importers must verify the specific concentration limits, permitted uses, and any exemption criteria in the destination country. For example, the EU's POPs Regulation (EU) 2019/1021 and subsequent amendments impose strict controls. Compliance with chemical inventory listings (e.g., TSCA inventory in the US) and pre-market notification requirements may also apply. Failure to comply can result in severe penalties, including seizure of goods and fines.