Analysis
HTS 2923.20.20 covers lecithins and other phosphoaminolipids: other under heading 2923 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Rates on the nearby lines range from duty-free to 6.2%. The costliest confusion would be with 2923.20.10 (purified egg phospholipids, pharmaceutical grade meeting requirements…) at duty-free, a difference of 5 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 2923.20.20.10 for certified organic lecithins and 2923.20.20.50 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 33.4%, 6.7 times the general rate.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 2923.20.20.10 | Certified organic lecithins | kg | |
| 2923.20.20.50 | Other | kg |
Neighbouring 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 |
| 2923.30.00 | 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter