Quaternary ammonium salts and hydroxides — HTS 2923
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
Chapter 29 › Heading 2923
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 2923 is a four-digit product category for certain nitrogen-containing chemical products. It groups quaternary ammonium salts and hydroxides—compounds with a permanently charged nitrogen—as well as lecithins and other phosphoaminolipids, whether or not they are chemically defined. These products can be supplied as pure chemicals, mixtures, or preparations, depending on the tariff wording and product facts.
To narrow a heading 2923 product to an eight-digit HTSUS code, first identify the applicable six-digit subheading and then the more specific statistical suffix. The subdivisions commonly distinguish the chemical family or type, such as a particular quaternary ammonium compound, hydroxide versus salt, or lecithin/phosphoaminolipid category. Classification depends on the product’s actual composition and form—not simply its trade name or intended use—so confirm the tariff description against the technical documentation and current HTSUS structure.
What to check
- Obtain the complete chemical name, CAS number, molecular formula, and composition from the safety data sheet, specification sheet, or supplier.
- Determine whether the product is a quaternary ammonium salt, a quaternary ammonium hydroxide, lecithin, or another phosphoaminolipid, and check whether it is pure or a mixture or preparation.
- Read the heading 2923 subheadings and statistical suffixes in the current HTSUS, comparing every description with the product’s ingredients, concentration, and physical form.
- Check whether another HTSUS heading could describe the product more specifically, especially when it is a formulated preparation, blend, or product marketed for a particular non-chemical function.
- Document the classification rationale and consult a qualified customs broker or request a binding ruling when the chemical identity, mixture status, or competing headings is uncertain.
HTS heading 2923 summary
Quaternary ammonium salts and hydroxides is a 4-digit product category containing 4 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 2923.20 | Lecithins and other phosphoaminolipids |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 2923.10.00.00 👉 | Choline and its salts | 3.7% | Free | 25% |
| 2923.30.00.00 👉 | Tetraethylammonium perfluorooctane sulfonate | 6.2% | Free | 15.4¢/kg + 36% |
| 2923.40.00.00 👉 | Didecylmethylammonium perfluorooctane sulfonate | 6.2% | Free | 15.4¢/kg + 36% |
| 2923.90.01.00 👉 | Other | 6.2% | Free | 15.4¢/kg + 36% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 2923?
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.