HS 382487 Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride
Quick Answer: Chemicals containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride, classified under HS code 382487, enter the UK at 6.00%, the EU at 6.50%, and the US at 3.7% (MFN), with preferential rates available for certain trade partners and a general rate of 25%. This classification specifically targets substances that are subject to international restrictions due to their persistent environmental properties, such as those under the Stockholm Convention. Importers and customs brokers should verify specific preferential duty rates and any applicable import controls or licensing requirements, as these substances are often regulated. CustomTariffs aggregates this tariff information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824870000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824870000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824870000 | 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 3824.87?
Imports of Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride 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 16 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 382487 cover?
This subheading covers mixtures and preparations containing perfluorooctane sulphonic acid (PFOS), its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride. As per the World Customs Organization (WCO) Harmonized System Nomenclature, these substances are specific per- and polyfluoroalkyl substances (PFAS) with a C8 chain length. For example, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that products primarily composed of or containing these specific chemicals, even in dilute forms, fall under this classification, provided they are not specifically covered elsewhere. The primary characteristic is the presence of these C8 fluorinated compounds.
What falls outside HS 382487?
The following products are excluded from HS 382487: substances that do not contain PFOS, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride; mixtures where these compounds are present as unintended trace contaminants below a specified threshold (often defined by national regulations); and products where these specific C8 compounds are chemically transformed into other substances not listed in the subheading. For instance, fully polymerized fluoropolymers or other PFAS with different chain lengths or functional groups, such as PFOA (perfluorooctanoic acid), are typically classified under different headings, such as 3901 or 382488.
What are common classification mistakes for HS 382487?
A common error is misinterpreting the scope of "containing." Importers may incorrectly classify products that have only trace amounts of these substances as unintended byproducts, or conversely, classify other PFAS compounds not specifically listed in the subheading. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. For HS 382487, the specific chemical identity of PFOS and its derivatives is paramount, and confusion with other PFAS can lead to misclassification, potentially resulting in incorrect duty rates or regulatory scrutiny.
How should importers classify products under HS 382487?
The correct procedure for classifying products under HS 382487 involves a thorough chemical analysis of the imported goods. Importers and customs brokers must obtain detailed technical data sheets or certificates of analysis from the manufacturer that explicitly identify the presence and concentration of perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride. Cross-referencing this information with the official WCO HS nomenclature, and relevant national tariff schedules like the USITC HTS or EU TARIC, is crucial to confirm that the product meets the specific criteria for this subheading.
How is the duty calculated for products under HS 382487?
A shipment of 100 kilograms of a specialized fluorinated surfactant containing PFOS, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 10% ad valorem (10% × $5,000 USD = $500.00). It is important to note that due to environmental regulations, many countries, including the US and EU, may impose additional restrictions or higher duties on PFOS-containing products beyond standard tariff rates, and some may even prohibit their import entirely.
Which trade agreements reduce duties for HS 382487?
Several free trade agreements may reduce the applicable duty rate for HS 382487, however, due to the global restrictions on PFOS, preferential treatment is often limited or unavailable. For instance, under the EU-South Korea Free Trade Agreement, a preferential rate of 0% may apply if the product originates from South Korea and meets specific origin criteria, requiring an EUR.1 movement certificate. Similarly, the USMCA (United States-Mexico-Canada Agreement) could offer a 0% duty for goods originating in Canada or Mexico, provided a valid Certificate of Origin is presented. Always verify current origin rules and documentation requirements for the specific trade agreement and originating country.
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FAQ
What are the import duty rates for HS code 382487, which covers substances containing perfluorooctane sulfonic acid (PFOS) and related compounds?
The import duty rates for HS code 382487 vary significantly based on the country of origin and applicable trade agreements. For instance, the U.S. Most Favored Nation (MFN) duty rate is typically 6.50% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, goods from Australia (AU), Chile (CL), or South Korea (KR) may receive a Free (0%) duty rate. It is crucial to consult the specific tariff schedule of the importing country, such as the U.S. Harmonized Tariff Schedule (USITC), to determine the exact rate applicable to your shipment. Always verify the country of origin and ensure you have the necessary documentation to claim preferential treatment.
How is the import duty for HS code 382487 calculated, and can you provide an example?
The import duty for HS code 382487 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.50% ad valorem and you are importing goods with a customs value of $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.065 (Duty Rate) = $650. If the duty is a specific rate (e.g., per kilogram), the calculation would be rate × quantity. Always refer to the specific tariff provision for the correct basis of duty calculation.
What are the key classification criteria for goods falling under HS code 382487?
HS code 382487 specifically covers 'Preparations and charges for fire-extinguishers containing brominated flame-retardants' and 'Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals containing 70% or more by weight of these oils' and 'Preparations containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulfonyl fluoride'. The critical classification criterion is the presence of perfluorooctane sulfonic acid (PFOS), its salts, perfluorooctane sulfonamides, or perfluorooctane sulfonyl fluoride in the product. Importers must ensure that their product's chemical composition matches the description of this heading. Laboratory analysis or manufacturer's declarations may be required to confirm the presence and concentration of these substances.
What documentation is typically required for importing goods classified under HS code 382487, especially given its association with restricted substances?
Given that PFOS and related substances are subject to international regulations like the Stockholm Convention on Persistent Organic Pollutants (POPs), importing goods under HS code 382487 often requires specific documentation beyond standard commercial invoices and bills of lading. This may include a declaration from the manufacturer or supplier confirming the chemical composition and the absence or presence (and concentration) of PFOS and its derivatives. Depending on the importing country's regulations, a permit or license from the relevant environmental or chemical regulatory agency might be necessary. Customs brokers should be prepared to provide these documents to customs authorities to facilitate clearance and demonstrate compliance with chemical control laws.
Which common trade agreements offer preferential duty rates for HS code 382487, and how can importers leverage them?
Several trade agreements can provide preferential duty rates for HS code 382487. For example, the United States has agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and others, which may offer reduced or zero duty rates. The EU has its Generalized Scheme of Preferences (GSP) and numerous Free Trade Agreements (FTAs) with countries worldwide. To leverage these agreements, importers must ensure the goods originate from a country that is a party to the applicable trade agreement. They will need to obtain a Certificate of Origin (COO) or a declaration of origin from the supplier that meets the specific requirements of the trade agreement. This documentation is essential for customs authorities to verify eligibility for preferential treatment, thereby reducing the import duty burden.