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

10 declarable lines

Heading 3105 covers mineral or chemical fertilizers that contain two or three of the fertilizing elements nitrogen, phosphorus and potassium, plus other fertilizers not covered by the straight nitrogenous, phosphatic or potassic headings. It also covers goods of chapter 31 put up in tablets or similar forms, or in packages with a gross weight of 10 kg or less. The heading splits first by nutrient combination (NPK, NP, PK, other) and then by the specific chemical compound, such as diammonium phosphate or monoammonium phosphate.

Products in this heading

NPK blended fertilizer containing nitrogen, phosphorus and potassium
Diammonium phosphate (DAP)
Monoammonium phosphate (MAP) and its mixtures with DAP
NP fertilizer containing nitrates and phosphates
PK fertilizer containing phosphorus and potassium
Potassium nitrate-sodium nitrate mixtures
Fertilizer tablets or retail packages of 10 kg or less gross weight

How to choose the right subheading

How many of the three fertilizing elements (nitrogen, phosphorus, potassium) the product contains: two or three brings it to 3105.
Which two elements are present: nitrogen and phosphorus (3105.51 or 3105.59), phosphorus and potassium (3105.60), or all three (3105.20).
Whether the product is diammonium phosphate (3105.30) or monoammonium phosphate and its mixtures (3105.40).
Whether the goods are in tablets or similar forms, or in packages of 10 kg or less gross weight, which puts them in 3105.10.
Whether the product is a straight single-nutrient fertilizer, which goes to headings 3102, 3103 or 3104 instead.

Often confused with

Straight nitrogenous fertilizer such as urea or ammonium sulphate
Contains nitrogen as the only fertilizing element, so it stays in the straight nitrogenous heading.
Heading 3102
Straight phosphatic fertilizer such as superphosphate
Contains phosphorus as the only fertilizing element.
Heading 3103
Straight potassic fertilizer such as potassium chloride
Contains potassium as the only fertilizing element.
Heading 3104
Separate chemically defined compounds of chapter 28 used as fertilizer precursors
Chapter 28 compounds are classified by chemical composition unless put up as fertilizers of chapter 31.

Frequently asked questions

What is the HTS code for blended NPK fertilizer?

NPK fertilizer containing all three fertilizing elements classifies under 3105.20.00.00, with a general (MFN) rate of Free.

What is the duty on diammonium phosphate?

Diammonium hydrogenorthophosphate (diammonium phosphate) classifies under 3105.30.00.00 and carries a general (MFN) rate of Free.

How do I classify fertilizer in retail packages of 10 kg or less?

Goods of chapter 31 in tablets or similar forms, or in packages with a gross weight not exceeding 10 kg, classify under 3105.10.00.00 at a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.