# HS code 2923.90: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

> HS code 2923.90 covers quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined, other than those classified in 2923.10, 2923.20, 2923.30 and 2923.40. 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 2923.40 (didecyldimethylammonium perfluorooctane sulphonate).

Source: https://staging.border.bot/hs-codes/292390
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) / [2923.90](https://staging.border.bot/hs-codes/292390)

## Key facts

- HS code: 2923.90
- Covers: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
- 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 2923.90 covers quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined, other than those classified in 2923.10, 2923.20, 2923.30 and 2923.40.

The legal text of the subheading is “Other”, 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 2923.40 (didecyldimethylammonium perfluorooctane sulphonate).

- [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
- [2923.40](https://staging.border.bot/hs-codes/292340) Didecyldimethylammonium perfluorooctane sulphonate

## How it is structured

2923.90 is a six-digit subheading. Its first two digits, 29, are the chapter; the first four, 2923, are heading 29.23; the last two, 90, 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 2923.90: Other

## In other countries

No national tariff lines under 2923.90 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 2923.90 at six digits and add their own digits after it.

- Previous subheading: [2923.40](https://staging.border.bot/hs-codes/292340) Didecyldimethylammonium perfluorooctane sulphonate
- Next subheading: [2924.11](https://staging.border.bot/hs-codes/292411) Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Meprobamate (INN)

## Frequently asked questions

### What does HS code 2923.90 cover?

HS code 2923.90 covers quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined, other than those classified in 2923.10, 2923.20, 2923.30 and 2923.40.

### Which heading and chapter is HS code 2923.90 in?

HS code 2923.90 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 2923.90 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 2923.40 (didecyldimethylammonium perfluorooctane sulphonate).

## 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/292390.json