2923.10.00.00

Choline and its salts

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

Unit: kg Heading: 2923 Chapter: 29 As of May 1, 2026

Duty rates

Column 1 (General / MFN)

3.7%

Column 2 (Non-NTR)

25%

Column 1 (Special / FTA)

Free

Eligible

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The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

9903.88.03

LIST_1

The duty provided in the applicable subheading + 25%

Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Applies to origin: CN

Effective from August 23, 2018

Related CBP rulings

N311706 May 29, 2020

The tariff classification of certain Tertiary Amine and Quaternary Ammonium Compounds from China

You indicated that The Lewis Chemical Company is seeking to import tertiary amines for use as raw materials in the production of surfactants. Additionally, you may import quaternary ammonium compounds derived from tertiary amine compounds.

N309818 February 25, 2020

The tariff classification of tetramethylammonium chloride (TMAC) 60 % (CAS 75-57-0) from Taiwan

The instant product is a chemical called tetramethylammonium chloride (TMAC) (CAS 75-57-0). You indicate that it is imported in a 60% solution. It is diluted with 40 percent water. It is a Quaternary ammonium salt dissolved in water. There

H278445 April 25, 2017

Application for Further Review of Protest No. 4701-15-100296; N, N, N’, N’-Tetrakis (4-dibutylamino-phenyl)-p-phenylenediaminium dihexafluoroantimonate (CAS 5496-71-9)

Protestant filed this AFR in regard to the entry of N, N, N’, N’-Tetrakis (4-dibutylamino-phenyl)-p-phenylenediaminium dihexafluoroantimonate (CAS 5496-71-9). It is also known as N3,N3,N6,N6-Tetrakis[4-(dibutylamino)phenyl]-1,4-cyclohexadie

N270760 December 2, 2015

The tariff classification of Phosphatidylserine (CAS # 51446-62-9) from China.

The subject product is a chemical called Phosphatidylserine (PS). It is a phospholipid found in fish, green leafy vegetables, soybeans and rice. It is essential for the normal functioning of neuronal cell membranes and activates protein kin

N257823 October 28, 2014

The tariff classification of Quaternary Ammonia Compounds from India and China

In your request letter you provided us with the Chemical Name, Chemical Abstract Number, Chemical structure and Country of Origin for the subject products. You provided additional information on percentages of ingredients, a corrected CAS N

N257160 September 23, 2014

The tariff classification of 1-Propanaminium-3-Bromo-2-Hydroxy-N,N,N-Trimethyl Bromide from Japan

The subject product is 1-Propanaminium-3-Bromo-2-Hydroxy-N,N,N-Trimethyl Bromide (CAS# 68925-99-5). You indicate that it will be imported in a 50 percent solution of the indicated chemical product dissolved in water. You also indicate that

N238095 February 26, 2013

The tariff classification of SternPur S P from India

The instant product is called SterPur S P. It is stated to be a de-oiled Sunflower lecithin.

N238092 February 26, 2013

The tariff classification of LeciStar S 100

The instant product is called LeciStar S 100. It is stated to be a Sunflower lecithin.

N238094 February 26, 2013

The tariff classification of Lecistar S 100

The instant product is called Lecistar S 100. It is stated to be a Sunflower lecithin.

N129837 November 24, 2010

The tariff classifications of xanthan gum, sodium alginate, calcium lactate, soy lecithin, agar-agar, metal spoons and plastic utensils from various countries.

You provided illustrated literature and a sample for our review. Your sample is being returned. The Cuisine R-Evolution Molecular Gastronomy Kit consists of five texturing agents: xanthan gum (1 gram), sodium alginate (2 grams), calcium lac

N114035 September 29, 2010

The tariff classification of "Vegetable Oil Skimmings" and "Wet Gums" from Canada

Your request was sent to our laboratory for analysis. We apologize for the delay. The subject products are “Vegetable Oil Skimmings”, and “Wet Gums” which are indicated to be by products from the processing of canola seeds. They are a mixtu

H081683 August 27, 2010

Application for Further Review of Protest No. 4701-09-100897; L-Carnitine Compounds

The subject merchandise consists of four different L-carnitine compounds which have been analyzed by U.S. Customs and Border Protection’s (“CBP’s”) laboratory. Acetyl L-Carnitine HCl, CAS # 5080-50-2, was found by Laboratory Report Number N

Other codes in heading 2923

View all codes in heading 2923 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 2923.10.00.00 from each major US trading partner.

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