HS 292390 Other
Quick Answer: HS code 292390, "Other," encompasses a diverse range of quaternary ammonium salts and their derivatives not specified elsewhere within heading 2923. These are organic chemical compounds characterized by a positively charged nitrogen atom bonded to four organic groups. Products classified here often serve as intermediates in the pharmaceutical, chemical, and agricultural industries, or as surfactants, disinfectants, and antistatic agents. Duty rates vary significantly by jurisdiction. In the UK, the general Most Favoured Nation (MFN) rate is 6.00% ad valorem across its 14 tariff lines. The EU applies a general MFN rate of 6.50% ad valorem for its 14 subheadings. The US, with a single tariff line, levies a general MFN rate of 6.2% ad valorem, though many preferential trade agreements (e.g., with Australia, Korea, Mexico) grant duty-free entry. Importers should verify specific product classifications and applicable preferential tariffs to optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923900010 | 6.00 % | — | — |
| 2923900030 | 6.00 % | — | — |
| 2923900050 | 6.00 % | — | — |
| 2923900065 | 6.00 % | — | — |
| 2923900080 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923900000 | — | — | — |
| 2923900013 | 6.50 % | — | — |
| 2923900080 | 6.50 % | — | — |
| 2923900087 | 6.50 % | — | — |
| 2923900088 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2923900100 | 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 2923.90?
Imports of Other 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 292390 cover?
This subheading covers quaternary ammonium salts and phosphoinates, n.e.s. (not elsewhere specified or included), falling under Heading 2923, which broadly encompasses quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. Specifically, 2923.90 captures those compounds that do not fit into the more specific subheadings like 2923.10 (Choline and its salts) or 2923.20 (Lecithins and other phosphoaminolipids). According to the Harmonized System Explanatory Notes (WCO) and consistent with the USITC Harmonized Tariff Schedule (HTSUS) and EU TARIC, this residual subheading is for other chemically defined quaternary ammonium salts and phosphoinates that are not explicitly provided for elsewhere within the heading, ensuring comprehensive coverage for this class of organic chemicals.
What falls outside HS 292390?
The following products are excluded from HS 292390: Choline and its salts are specifically classified under HS 2923.10. Similarly, lecithins and other phosphoaminolipids, whether or not chemically defined, are classified under HS 2923.20. Preparations containing these compounds, but which are mixtures or preparations of Chapter 30 (Pharmaceutical products), Chapter 34 (Surface-active preparations, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster), or other chapters, are also excluded. For instance, a pharmaceutical preparation where choline is an active ingredient would typically fall under Chapter 30, not Chapter 29, even if it contains a compound from Heading 2923.
What are common classification mistakes for HS 292390?
A common error is misclassifying specific quaternary ammonium salts or phosphoinates that have their own dedicated subheadings within 2923, such as choline salts, into the residual 292390. Importers sometimes overlook the specific provisions for choline (2923.10) or lecithins (2923.20), leading to incorrect classification under "Other." Another frequent mistake involves classifying mixtures or preparations containing these chemicals under 292390 when they should be classified in other chapters based on their primary function or composition, as per General Interpretative Rule (GRI) 3(b). For example, a cleaning preparation containing a quaternary ammonium salt as an active ingredient should be classified in Chapter 34, not Chapter 29, if the cleaning function is predominant.
How should importers classify products under HS 292390?
The correct procedure for classifying products under HS 292390 involves a systematic approach. First, importers and customs brokers must verify that the product is indeed a chemically defined quaternary ammonium salt or phosphoinate. Second, they must meticulously review all other subheadings within Heading 2923 (e.g., 2923.10 for choline, 2923.20 for lecithins) to ensure the product is not more specifically provided for elsewhere. Only if the product does not fit any other specific subheading within 2923 should it be considered for 292390. Furthermore, it is crucial to confirm the product is not a mixture or preparation that would be classified in a different chapter, applying the General Interpretative Rules (GRI) 1 through 6, particularly GRI 3(b) for mixtures. Consulting the WCO Explanatory Notes, USITC HTSUS, and EU TARIC is essential for accurate determination.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for products classified under HS 2923.90 ('Other') in major markets?
The Most Favored Nation (MFN) import duty rates for HS 2923.90 can vary significantly by importing country. For instance, the general MFN duty rate in the United States is 6.5% ad valorem. In the European Union, the MFN duty rate is typically 6.0% ad valorem. The United Kingdom also applies a 6.0% ad valorem MFN duty rate. Some countries may have specific duty structures, such as Canada's MFN rate of 6.5% ad valorem. It is crucial for importers to consult the specific tariff schedule of the destination country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the most accurate and up-to-date information, as rates can be subject to change.
Which preferential trade agreements offer duty-free access for goods under HS 2923.90?
Many preferential trade agreements provide duty-free access for products classified under HS 2923.90, provided the goods meet the respective rules of origin. For imports into the United States, duty-free treatment (indicated as 'Free' in the provided sample rates) can be available under agreements such as the USMCA (Canada, Mexico), CAFTA-DR (Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua), and FTAs with Australia, Bahrain, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore. Similarly, the EU and UK have extensive networks of preferential agreements. Importers should verify the specific agreement and ensure compliance with its rules of origin to claim preferential duty rates.
What are the key classification criteria for products under HS 2923.90 ('Other')?
HS 2923 covers 'Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids; phosphinates, phosphonates, phosphates, polyphosphates and nucleates, halogenated derivatives thereof, salts and esters thereof.' Subheading 2923.90 is the residual 'Other' category for products that fall within the scope of heading 2923 but are not specifically enumerated in subheadings like 2923.10 (Choline and its salts). Classification hinges on the chemical structure and functional groups of the organic compound. Importers must accurately identify if the product is a quaternary ammonium salt or hydroxide, a lecithin, or another phosphoaminolipid, or a related phosphinate/phosphonate/phosphate/polyphosphate/nucleate, and if it's not more specifically described elsewhere in the heading. A detailed chemical analysis or Certificate of Analysis (CoA) is often essential to confirm the exact chemical identity and ensure correct classification.
Are there any specific documentation requirements or regulatory considerations for importing chemicals under HS 2923.90?
Beyond standard import documentation (commercial invoice, packing list, bill of lading/airway bill), importing chemicals under HS 2923.90 may require additional documentation and compliance with specific regulations. A Safety Data Sheet (SDS) is almost always required, providing crucial information on hazards, safe handling, and emergency procedures. Depending on the specific chemical, its intended use, and the importing country, additional permits or registrations might be necessary from regulatory bodies such as the EPA (Environmental Protection Agency) or FDA (Food and Drug Administration) in the US, or ECHA (European Chemicals Agency) under REACH regulations in the EU. Importers should also be prepared to provide a Certificate of Analysis (CoA) to verify the chemical composition and purity. It is advisable to consult with a customs broker or trade compliance specialist to identify all applicable regulatory requirements prior to import.