Product classification
HS code for PFOSF: 2904.36
Derivatives of hydrocarbons, perfluorooctane sulphonyl fluoride, whether or not halogenated.
Classification of PFOSF under HS 2904.36
Perfluorooctane sulphonyl fluoride (PFOSF) is classified under HS code 2904.36. This substance is a derivative of a hydrocarbon where hydrogen atoms have been replaced by fluorine and a sulphonyl fluoride group (-SO2F) has been attached. It is classified in Chapter 29 as a separate chemically defined organic compound. PFOSF is a critical intermediate in the production of PFOS-related substances and is regulated under the Stockholm Convention. The HS nomenclature provides this specific subheading to ensure that the movement of this precursor is tracked accurately. Its chemical structure as a sulphonyl halide derivative of a perfluorinated hydrocarbon dictates its placement within heading 2904.
- Covers
- Perfluorooctane sulphonyl fluoride
- POSF (Perfluorooctane sulfonyl fluoride)
- 1-Octanesulfonyl fluoride, 1,1,2,2,3,3,4,4,5,5,6,6,7,7,8,8,8-heptadecafluoro-
- Technical grade PFOSF
- Also under 2904.36
- 3M Scotchgard (historical precursor)
- DuPont Zonyl (historical precursor)
- Daikin PFOSF (historical)
Codes often confused with 2904.36
Common mistake. PFOSF is sometimes misclassified under 2904.31 (PFOS acid) or 2904.35 (PFOS salts). While chemically related, the fluoride functional group is distinct from the acid or salt forms. It is also occasionally confused with 2903.39 (other fluorinated derivatives of acyclic hydrocarbons), but because it contains a sulphonyl group, heading 2904 is the correct and more specific classification. Importers must distinguish between the sulfonyl fluoride and the sulfonic acid to avoid customs delays.
Top exporters and importers of HS 290436 (the code used for PFOSF), 2025
In 2025, the largest exporter of HS 290436 (the code used for PFOSF) in UN Comtrade data was Latvia, with 46% of world exports; the largest importer in UN Comtrade data was Brazil, with 99% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 290436, not only PFOSF.
Top exporters 2025 · share of world exports
- 1 Latvia $2K 46% of world exports
- 2 Slovakia $2K 42% of world exports
- 3 Germany $626 12% of world exports
World total: $5K Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Brazil $540K 99% of world imports
- 2 India $3K 0.5% of world imports
- 3 Ukraine* ~$2K 0.4% of world imports · partner records ↗
World total: $546K 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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.
Brazil NCM code for PFOSF
Brazil classifies PFOSF under NCM 2904.36.00: HS 2904.36 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PFOSF
What is the HS code for PFOSF?
The HS code for PFOSF is 290436 (Derivatives of hydrocarbons; perfluorooctane sulphonyl fluoride, whether or not halogenated). The HS code for perfluorooctane sulphonyl fluoride is 2904.36.
How do I classify PFOSF for customs?
PFOSF is classified under HS code 290436 — Derivatives of hydrocarbons; perfluorooctane sulphonyl fluoride, whether or not halogenated. This is a 6-digit subheading level code.
Is PFOSF the same as PFOS acid?
No, PFOSF is a precursor (sulfonyl fluoride) classified under 2904.36, while PFOS acid is classified under 2904.31.
Which countries are the top exporters of PFOSF (HS 290436)?
In 2025, the top exporters of HS 290436 (the code used for PFOSF) in UN Comtrade data were Latvia ($2K, 46% of world exports), Slovakia ($2K) and Germany ($626). World exports came to about $5K, 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 PFOSF (HS 290436)?
In 2025, the top importers of HS 290436 (the code used for PFOSF) in UN Comtrade data were Brazil ($540K, 99% of world imports), India ($3K) and Ukraine (about $2K). World imports came to about $546K, 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.
Is the HS code for PFOSF the same in all countries?
The base HS code 290436 for PFOSF is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for PFOSF in Brazil?
In Brazil, PFOSF (HS 290436) is classified under NCM 2904.36.00.