# HS code 2923.40: Didecyldimethylammonium perfluorooctane sulphonate

> HS code 2923.40 covers didecyldimethylammonium perfluorooctane sulphonate. It sits in heading 29.23 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined) in chapter 29 (organic chemicals). Other goods of heading 29.23 are classified under 2923.10 (choline and its salts), 2923.20 (lecithins and other phosphoaminolipids), 2923.30 (tetraethylammonium perfluorooctane sulphonate) or 2923.90 (other).

Source: https://staging.border.bot/hs-codes/292340
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 29](https://staging.border.bot/hs-codes/29) / [29.23](https://staging.border.bot/hs-codes/2923) / [2923.40](https://staging.border.bot/hs-codes/292340)

## Key facts

- HS code: 2923.40
- Covers: Didecyldimethylammonium perfluorooctane sulphonate
- Heading: [29.23: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined](https://staging.border.bot/hs-codes/2923)
- Chapter: [29: Organic chemicals](https://staging.border.bot/hs-codes/29)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 2923.40 covers didecyldimethylammonium perfluorooctane sulphonate.

The legal text of the subheading is “Didecyldimethylammonium perfluorooctane sulphonate”, in HS2022.

## What it doesn’t cover

Other goods of heading 29.23 are classified under 2923.10 (choline and its salts), 2923.20 (lecithins and other phosphoaminolipids), 2923.30 (tetraethylammonium perfluorooctane sulphonate) or 2923.90 (other).

- [2923.10](https://staging.border.bot/hs-codes/292310) Choline and its salts
- [2923.20](https://staging.border.bot/hs-codes/292320) Lecithins and other phosphoaminolipids
- [2923.30](https://staging.border.bot/hs-codes/292330) Tetraethylammonium perfluorooctane sulphonate
- [2923.90](https://staging.border.bot/hs-codes/292390) Other

## How it is structured

2923.40 is a six-digit subheading. Its first two digits, 29, are the chapter; the first four, 2923, are heading 29.23; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 29: Organic chemicals
- Heading 29.23: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
- Subheading 2923.40: Didecyldimethylammonium perfluorooctane sulphonate

## In other countries

No national tariff lines under 2923.40 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 2923.40 at six digits and add their own digits after it.

- Previous subheading: [2923.30](https://staging.border.bot/hs-codes/292330) Tetraethylammonium perfluorooctane sulphonate
- Next subheading: [2923.90](https://staging.border.bot/hs-codes/292390) Other

## Frequently asked questions

### What does HS code 2923.40 cover?

HS code 2923.40 covers didecyldimethylammonium perfluorooctane sulphonate.

### Which heading and chapter is HS code 2923.40 in?

HS code 2923.40 is in heading 29.23 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined) in chapter 29 (organic chemicals).

### Where are goods of heading 29.23 classified when 2923.40 doesn’t fit?

Other goods of heading 29.23 are classified under 2923.10 (choline and its salts), 2923.20 (lecithins and other phosphoaminolipids), 2923.30 (tetraethylammonium perfluorooctane sulphonate) or 2923.90 (other).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/292340.json