HS 293540 N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide
Quick Answer: HS code 293540 specifically covers N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide, a synthetic organic chemical compound. This substance is a per- and polyfluoroalkyl substance (PFAS) derivative, primarily used as an intermediate in the production of various fluorochemicals, including surfactants, water, and oil repellents for textiles, paper, and leather. Importers and customs brokers should note the varying duty rates: the UK applies a 6.00% ad valorem duty, while the EU TARIC system shows 6.50%. For the US, the Most Favored Nation (MFN) rate is 6.5% ad valorem, with significant preferential duty-free access under various Free Trade Agreements (e.g., A+, AU, CL, KR). However, the column 2 rate for non-MFN countries is substantially higher at 15.4¢/kg + 57.5%. Due to its PFAS classification, future regulatory scrutiny and potential restrictions on this compound should be closely monitored.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2935400000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2935400000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2935400000 | 6.5% | 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 2935.40?
Imports of N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide 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, 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 to Classify This HS Code?
What products does HS 293540 cover?
This subheading covers N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide, a specific chemical compound falling under Heading 2935 of the Harmonized System, which encompasses sulphonamides. The WCO Harmonized System Nomenclature and official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, precisely define this chemical by its unique molecular structure. It is a perfluorinated compound characterized by a sulphonamide functional group and a specific N-substitution, making its classification highly specific and distinct from other sulphonamide derivatives or perfluorinated chemicals.
What falls outside HS 293540?
The following products are excluded from HS 293540: other sulphonamides not specifically N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide, even if they share similar perfluorinated chains or sulphonamide groups. For instance, perfluorooctane sulphonic acid (PFOS) and its salts, which are often confused due to their perfluorinated nature, are classified under different subheadings, typically within Chapter 29 or 38 depending on their specific chemical form and use. Similarly, other N-substituted perfluorooctane sulphonamides with different alkyl or hydroxyethyl groups would fall under other relevant subheadings within Heading 2935, or even other chapters if they are mixtures or preparations.
What are common classification mistakes for HS 293540?
A common error is misclassifying similar perfluorinated compounds or other sulphonamides into HS 293540, often due to a superficial resemblance in chemical name or function. Importers might incorrectly apply General Interpretative Rule (GRI) 1 by not paying sufficient attention to the precise chemical name and structure specified in the subheading text. Another mistake involves classifying mixtures containing N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide directly under this subheading when the mixture's characteristics or predominant component dictate classification elsewhere, potentially under Chapter 38, according to GRI 3(b) or 3(c).
How should importers classify products under HS 293540?
The correct procedure for classifying products under HS 293540 involves a meticulous review of the chemical's Certificate of Analysis (CoA) or technical data sheet to confirm its exact chemical name and structure, ensuring it precisely matches "N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide." Importers and customs brokers should always begin with GRI 1, applying the legal text of Heading 2935 and subheading 293540. If the product is a pure substance, this specific subheading will apply. For mixtures, an assessment under GRI 3 is necessary to determine if the product's essential character is imparted by this specific sulphonamide, or if it should be classified as a preparation elsewhere.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide (HS 2935.40) in key markets?
The Most Favored Nation (MFN) duty rates for HS 2935.40, 'N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide', vary by importing country. For example, the United States generally applies a duty rate of 6.5% ad valorem under HTSUS subheading 2935.40.00. The European Union's TARIC database indicates a common customs tariff duty rate of 6.50% ad valorem for this subheading. The UK Global Tariff also lists a 6.5% ad valorem duty. Importers should always verify the specific duty rate applicable to their destination country using the official tariff database (e.g., USITC HTS, EU TARIC, UK Trade Tariff).
Are there any preferential duty rates available for HS 2935.40, 'N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide', under common trade agreements?
Yes, preferential duty rates are often available for HS 2935.40 under various free trade agreements (FTAs) and special trade programs, provided the goods meet the specific rules of origin. For instance, in the United States, this product may be eligible for 'Free' duty under agreements with 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), among others. Importers should consult the specific FTA text and the HTSUS General Notes to determine eligibility and ensure compliance with origin requirements, which typically involve a Certificate of Origin or similar declaration.
What are the key classification criteria for N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide under HS 2935.40?
HS code 2935.40 specifically covers 'N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide'. The classification falls under Chapter 29, 'Organic chemicals', and more precisely under heading 2935, 'Sulphonamides'. The critical classification criteria are the specific chemical structure: it must be a sulphonamide derivative and contain the exact 'N-(2-Hydroxyethyl)-N-methylperfluorooctane' moiety. Any variations in the chemical structure, such as different perfluoroalkyl chain lengths or different substituents on the nitrogen, would likely lead to classification under a different subheading within 2935 or even a different heading in Chapter 29 or Chapter 38, depending on its primary function and composition. The WCO Explanatory Notes for Chapter 29 provide further guidance on the scope of organic chemical classifications.
What documentation is typically required for importing N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide (HS 2935.40)?
Standard import documentation for HS 2935.40 includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a Certificate of Analysis (CoA) to confirm the chemical's identity and purity. If claiming preferential duty rates under a free trade agreement, a valid Certificate of Origin (e.g., USMCA Certificate, EUR.1, or similar) is mandatory. Depending on the importing country's chemical regulations, additional documentation such as a Safety Data Sheet (SDS) may be required for hazard communication and regulatory compliance (e.g., REACH in the EU, TSCA in the US). Importers should verify all specific documentation requirements with their customs broker and the relevant regulatory authorities in the destination country.