Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
7 declarable lines
Heading 2923 covers quaternary ammonium salts and hydroxides, plus lecithins and other phosphoaminolipids, whether or not chemically defined. It splits first by product family: choline and its salts, lecithins and phosphoaminolipids, two named perfluorooctane sulfonate quaternary ammonium salts, and a residual other group. The lecithin group is further split by pharmaceutical grade and organic status.
Products in this heading
- Choline chloride
- Choline bitartrate
- Soy lecithin
- Purified egg phospholipids for intravenous fat emulsion
- Certified organic lecithin
- Benzalkonium chloride
- Cetyltrimethylammonium bromide (cetrimonium bromide)
- Tetraethylammonium perfluorooctane sulfonate
How to choose the right subheading
- Decide whether the product is a quaternary ammonium salt or hydroxide, or a lecithin or other phosphoaminolipid.
- For quaternary ammonium compounds, check whether it is choline or a choline salt.
- For lecithins, check whether it is purified egg phospholipid of pharmaceutical grade for intravenous fat emulsion.
- For other lecithins, check whether the goods are certified organic.
- Check whether the goods are one of the two named perfluorooctane sulfonate salts; if not, use the residual other line.
Often confused with
- Heading 2922Ethanolamine (monoethanolamine)
It is an oxygen-function amino-compound, not a quaternary ammonium salt.
- Heading 2919Simple phosphoric esters and their salts
Phosphoric esters fall in 2919; only lecithins and other phosphoaminolipids are named in 2923.
- Heading 3402Surface-active preparations put up for retail sale containing a quaternary ammonium salt
Preparations and mixtures are classified as surface-active preparations, not as the separate compound.
- Heading 2827Ammonium chloride
It is an inorganic chloride of chapter 28, not an organic quaternary ammonium salt.
Frequently asked questions
What is the HTS code for choline chloride?
Choline and its salts are classified in 2923.10.00.00. The general (MFN) rate for that line is 3.7%.
What is the duty on lecithin?
Other lecithins enter under 2923.20.20.50 at a general (MFN) rate of 5%, and certified organic lecithins under 2923.20.20.10 also at 5%. Purified egg phospholipids of pharmaceutical grade for intravenous fat emulsion go in 2923.20.10.00, which is Free.
How do I classify a quaternary ammonium salt that is not choline or a named perfluorooctane sulfonate?
Use the residual line 2923.90.01.00. The general (MFN) rate for that line is 6.2%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 2923
- 2923.10.00.00Choline and its salts3.7%
- 2923.20.10.00Purified egg phospholipids, pharmaceutical grade meeting requirements of the U.S. Food and Drug Administration, for use in intravenous fat emulsionFree
- 2923.20.20.10Lecithins and other phosphoaminolipids / Certified organic lecithins5%
- 2923.20.20.50Lecithins and other phosphoaminolipids / Other5%
- 2923.30.00.00Tetraethylammonium perfluorooctane sulfonate6.2%
- 2923.40.00.00Didecylmethylammonium perfluorooctane sulfonate6.2%
- 2923.90.01.00Other6.2%