Import duty / Chapter 29 / Heading 2923
Heading 2923 covers 5 tariff lines in LoadLoom's table; 4 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 2923.10 | Quaternary ammonium salts and hydroxides; choline and its salts, whether or not chemically defined | 3.7% | Free | Free with certificate |
| 2923.20 | Lecithins and other phosphoaminolipids, whether or not chemically defined | Free | Free | Not eligible |
| 2923.30 | Quaternary ammonium salts and hydroxides; tetraethylammonium perfluorooctane sulphonate, whether or not chemically defined | 6.2% | Free | Free with certificate |
| 2923.40 | Quaternary ammonium salts and hydroxides; didecyldimethylammonium perfluorooctane sulphonate, whether or not chemically defined | 6.2% | Free | Free with certificate |
| 2923.90 | Quaternary ammonium salts and hydroxides; whether or not chemically defined n.e.c. in heading no. 2923 | 6.2% | Free | Free with certificate |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
