Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

8 subheadings

Subheadings

3105.10

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

1 tariff items

3105.20

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium

1 tariff items

3105.30

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Diammonium hydrogenorthophosphate (diammonium phosphate)

1 tariff items

3105.40

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)

1 tariff items

3105.51

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus: - Containing nitrates and phosphates

1 tariff items

3105.59

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus: - Other

1 tariff items

3105.60

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium

1 tariff items

3105.90

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. - Other

1 tariff items

Related Advance Rulings

Explanatory Notes

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000007082)

Note 6 to Chapter 31 states that the term "other fertilizers" applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium. Further, Explanatory Note (C)(3) to heading 31.05 describes mixtures of animal or vegetable fertilizers with chemical or mineral fertilizers.

Source: advance_ruling (C-2015-008743)

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's Explanatory Notes to the Harmonized Commodity Description and...

Source: advance_ruling (C-2015-008746)

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg See note 6 to this chapter for the definition of ‘other fertilisers’ used in this heading.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg The term ‘similar forms’ applies to goods put up in measured quantities. Consequently, fertilisers put up in the usual, industrial forms (for example, granules) are not to be considered as ‘similar forms’.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium The expression ‘containing the three fertilising elements nitrogen, phosphorus and potassium’ means that the elements indicated are in sufficient quantity to exercise a real fertilising action and are not simply impurities. Nitrogen may be present in the form of nitrates, ammonium...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus As regards the interpretation of the term ‘containing the two fertilising elements nitrogen and phosphorus’, the explanatory note to subheadings 3105 20 10 and 3105 20 90 applies,mutatis mutandis.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Containing nitrates and phosphates This subheading includes fertilisers containing both nitrates and phosphates of any cations, including ammonium but excluding potassium. The product described in the HS Explanatory Note to heading 3105 , (B), (2), but obtained without adding potassium salts, is an example of a fertiliser which falls in this subheading.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes: 1.  mixtures of mineral salts containing phosphates of any cations (excluding potassium) and of ammonium salts other than nitrates; 2.  phospho-nitrogenous fertilisers in which the nitrogen is present in a form other than nitric or ammoniacal, i.e. in the form of calcium cyanamide, urea or other organic compounds; 3.  phospho-nitrogenous fertilisers of the types...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium As regards the interpretation of the term ‘containing the two fertilising elements phosphorus and potassium’, the explanatory note to subheadings 3105 20 10 and 3105 20 90 applies,mutatis mutandis. This subheading includes fertilisers made up of the following mixtures: — calcined natural...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 31 Notes (6)
1. 1. This Chapter does not cover: • (a) Animal blood of heading 05.11; • (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or • (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).
2. 2. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05: • (a) Goods which answer to one or other of the descriptions given below: (i) Sodium nitrate, whether or not pure; (ii) Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) Ammonium sulphate, whether or not pure; (v) Double salts (whether or not pure) or mixtures of calcium...
3. 3. Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05: • (a) Goods which answer to one or other of the descriptions given below: (i) Basic slag; (ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities; (iii) Superphosphates (single, double or triple); (iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on...
4. 4. Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05: • (a) Goods which answer to one or other of the descriptions given below: (i) Crude natural potassium salts (for example, carnallite, kainite and sylvite); (ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above; (iii) Potassium sulphate, whether or not pure; (iv) Magnesium potassium sulphate, whether or not pure. • (b)...
5. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.
6. 6. For the purpose of heading 31.05, the term "other fertilizers" applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.

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