HTS heading · chapter 29
2923
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
Analysis
Heading 2923 of the Harmonized Tariff Schedule covers quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. It divides into 5 six-digit subheadings and 6 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
The spread of 6.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.2%, applies to 2923.30.00 (tetraethylammonium perfluorooctane sulfonate) and 2923.40.00 (didecylmethylammonium perfluorooctane sulfonate).
1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 6.2%. The median line pays 5.6%.
The largest subheadings are 2923.20 (lecithins and other phosphoaminolipids, 2 lines), 2923.10 (unnamed, 1 line), 2923.30 (unnamed, 1 line) and 2923.40 (unnamed, 1 line).
Its median rate of 5.6% sits at the 63rd percentile of the headings in chapter 29.
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2923.10.00 | Choline and its salts | 3.7% |
| 2923.20.10 | Purified egg phospholipids, pharmaceutical grade meeting requirements of the U.S. Food and Drug Administration, for use in intravenous fat emulsion | Free |
| 2923.20.20 | Lecithins and other phosphoaminolipids: other | 5% |
| 2923.30.00 | Tetraethylammonium perfluorooctane sulfonate | 6.2% |
| 2923.40.00 | Didecylmethylammonium perfluorooctane sulfonate | 6.2% |
| 2923.90.01 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: other | 6.2% |