HS code · 4-digit heading
HS Code 29.23 – Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
What HS 29.23 covers
Heading 2923 covers 'Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.' This specific heading within Chapter 29 is crucial for classifying compounds where a nitrogen atom is covalently bonded to four organic groups, carrying a positive charge, balanced by an anion (for salts) or a hydroxide ion. It also uniquely includes lecithins and other phosphoaminolipids, which are complex lipids containing both phosphate and amino groups, essential for biological membranes. The scope here is highly specific, distinguishing these compounds from simpler amines (2921), oxygen-function amino-compounds (2922), or other nitrogen-containing organic compounds. For importers, exporters, and customs professionals, understanding the 'quaternary' nature of the ammonium compounds and the 'phosphoaminolipid' structure is key to accurate classification. These compounds are widely used as surfactants, disinfectants, antistatic agents, emulsifiers in food (lecithin), and pharmaceutical excipients. Their significance in trade compliance stems from their diverse applications and the need to correctly identify their unique chemical characteristics to ensure proper tariff application and adherence to regulatory standards, especially for food and pharmaceutical grades. This heading highlights the importance of precise chemical definition in the HS nomenclature.
- Covers
- Choline chloride
- Benzalkonium chloride
- Cetrimonium bromide
- Tetramethylammonium hydroxide
- Tetraethylammonium bromide
- Dodecyltrimethylammonium chloride
- Stearalkonium chloride
- Lecithin (soy)
- Lecithin (sunflower)
- Lecithin (egg)
- Phosphatidylcholine
- Phosphatidylethanolamine
- Phosphatidylserine
- Sphingomyelin
- Lysophosphatidylcholine
- Dipalmitoylphosphatidylcholine
- Cetylpyridinium chloride
- Domiphen bromide
- Myristalkonium chloride
- Coco-benzyl-dimethyl-ammonium chloride
- Examples
A major animal feed producer in the United States imports bulk quantities of Choline Chloride from China, primarily used as a vital nutrient supplement for poultry and livestock, typically shipped in large containers by sea. Concurrently, a food ingredients supplier in the Netherlands exports high-grade Sunflower Lecithin to confectionery manufacturers across Europe and North America, where it functions as a natural emulsifier in chocolates and baked goods. Furthermore, a pharmaceutical company in India imports Benzalkonium Chloride from a German specialty chemical producer for use as an antiseptic and preservative in various ophthalmic and topical formulations.
Subheadings under 29.23 5
Codes often confused with 29.23
Common mistake. Misclassification often arises from failing to identify the 'quaternary' nature of the ammonium compounds, leading to them being incorrectly placed under 2921 (Amine-function compounds) or 2922 (Oxygen-function amino-compounds) if other functional groups are present. For lecithins, confusion can occur with other natural products like vegetable oils (Chapter 15) if their phosphoaminolipid structure is not recognized, or with prepared food ingredients (Chapter 21) if they are part of a mixture. It's crucial to distinguish between chemically defined substances here and complex mixtures or biological preparations, which may belong elsewhere in the HS.
Top exporters and importers of HS code 2923, 2025
In 2025, the largest exporter of HS code 2923 in UN Comtrade data was China, with 25% of world exports; the largest importer in UN Comtrade data was the United States, with 8.4% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 China $650M 25% of world exports
- 2 United States $308M 12% of world exports
- 3 Netherlands $287M 11% of world exports
World total: $2.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $241M 8.4% of world imports
- 2 South Korea $238M 8.3% of world imports
- 3 Germany $200M 7.0% of world imports
World total: $2.9B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 29.23
What is HS code 2923?
HS code 2923 is a 4-digit heading in the Harmonized System that covers: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. Heading 2923 covers 'Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.' This specific heading within Chapter 29 is crucial for classifying compounds where a nitrogen atom is covalently bonded to four organic groups, carrying a positive charge, balanced by an anion (for salts) or a hydroxide ion. It also uniquely includes lecithins and other phosphoaminolipids, which are complex lipids containing both phosphate and amino groups, essential for biological membranes. The scope here is highly specific, distinguishing these compounds from simpler amines (2921), oxygen-function amino-compounds (2922), or other nitrogen-containing organic compounds. For importers, exporters, and customs professionals, understanding the 'quaternary' nature of the ammonium compounds and the 'phosphoaminolipid' structure is key to accurate classification. These compounds are widely used as surfactants, disinfectants, antistatic agents, emulsifiers in food (lecithin), and pharmaceutical excipients. Their significance in trade compliance stems from their diverse applications and the need to correctly identify their unique chemical characteristics to ensure proper tariff application and adherence to regulatory standards, especially for food and pharmaceutical grades. This heading highlights the importance of precise chemical definition in the HS nomenclature.
What products fall under HS code 2923?
Choline chloride, Benzalkonium chloride, Cetrimonium bromide, Tetramethylammonium hydroxide, Tetraethylammonium bromide, Dodecyltrimethylammonium chloride, Stearalkonium chloride, Lecithin (soy), Lecithin (sunflower), Lecithin (egg), Phosphatidylcholine, Phosphatidylethanolamine, Phosphatidylserine, Sphingomyelin, Lysophosphatidylcholine, Dipalmitoylphosphatidylcholine, Cetylpyridinium chloride, Domiphen bromide, Myristalkonium chloride, Coco-benzyl-dimethyl-ammonium chloride
What are common misclassifications for HS code 2923?
Misclassification often arises from failing to identify the 'quaternary' nature of the ammonium compounds, leading to them being incorrectly placed under 2921 (Amine-function compounds) or 2922 (Oxygen-function amino-compounds) if other functional groups are present. For lecithins, confusion can occur with other natural products like vegetable oils (Chapter 15) if their phosphoaminolipid structure is not recognized, or with prepared food ingredients (Chapter 21) if they are part of a mixture. It's crucial to distinguish between chemically defined substances here and complex mixtures or biological preparations, which may belong elsewhere in the HS.
Which countries are the top exporters of goods under HS code 2923?
In 2025, the top exporters of HS code 2923 in UN Comtrade data were China ($650M, 25% of world exports), the United States ($308M) and the Netherlands ($287M). World exports came to about $2.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 2923?
In 2025, the top importers of HS code 2923 in UN Comtrade data were the United States ($241M, 8.4% of world imports), South Korea ($238M) and Germany ($200M). World imports came to about $2.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 2923 structured?
HS code 2923 is a 4-digit heading under Chapter 29 of the Harmonized System. The first 2 digits (29) identify the chapter, and digits 3-4 (23) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.