Analysis
HTS 2923.40.00 covers didecylmethylammonium perfluorooctane sulfonate under heading 2923 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether…).
Neighbouring lines carry rates from duty-free to 6.2%, so the exact line matters. The widest gap is with 2923.20.10 (purified egg phospholipids, pharmaceutical grade meeting requirements…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.2 percentage points.
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 6.2%. 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.
The general duty rate is 6.2% of the customs value, which is in the middle of the rates in chapter 29 (67th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $620 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people. That is the industry code a US manufacturer of the same product would normally use.
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 |
| 2923.20.20 | Lecithins and other phosphoaminolipids: other | 5% |
| 2923.30.00 | Tetraethylammonium perfluorooctane sulfonate | 6.2% |
| 2923.90.01 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: other | 6.2% |