HS 310221 Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate
Quick Answer: Ammonium sulphate, double salts, and mixtures of ammonium sulphate and ammonium nitrate imported under HS 310221 enter the UK at 6.00%, the US duty-free, and the EU with no specific sample rate provided. This classification covers essential nitrogenous fertilizers. For importers and customs brokers, understanding these varying duty rates is crucial for accurate cost calculation and compliance. According to CustomTariffs data, while the US offers duty-free entry, other major markets like the UK impose a significant tariff. Exporters should be aware of these differences when planning shipments and advising clients.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102210000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102210000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102210000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 310221 cover?
This subheading covers ammonium sulphate, which is a widely used nitrogen fertilizer, as well as double salts and mixtures specifically containing ammonium sulphate and ammonium nitrate. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these products are characterized by their chemical composition and intended use as fertilizers. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define this category, ensuring consistent classification of these essential agricultural inputs.
What falls outside HS 310221?
The following products are excluded from HS 310221: pure ammonium nitrate (classified under 310230), pure ammonium sulphate if not presented as a double salt or mixture with ammonium nitrate (classified under 310221 if it is ammonium sulphate, but other forms of ammonium sulphate might fall under 310221 as well), and other nitrogenous fertilizers not containing ammonium sulphate or ammonium nitrate. For instance, urea (HS 310210) or calcium ammonium nitrate (often classified under 310260) are distinct classifications and would not be included here.
What are common classification mistakes for HS 310221?
A common error is misclassifying mixtures that contain ammonium sulphate and ammonium nitrate with other fertilizer components. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may incorrectly assign a product to 310221 if it is a complex fertilizer with multiple nutrients, when it should be classified under a more specific heading for compound fertilizers (e.g., 3105).
How should importers classify products under HS 310221?
The correct procedure for classifying products under HS 310221 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must verify that the product is either ammonium sulphate, or a double salt or mixture of ammonium sulphate and ammonium nitrate. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing product specifications and Safety Data Sheets (SDS) are crucial steps.
How is the duty calculated for products under HS 310221?
A shipment of 100 metric tons of ammonium sulphate, declared at a customs value of $30,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 310221 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $30,000 USD = $0.00 USD. This rate is applicable for goods originating from countries not covered by preferential trade agreements.
Which trade agreements reduce duties for HS 310221?
Several free trade agreements may reduce the applicable duty rate for HS 310221, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 3102.21 (Ammonium sulphate)?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 3102.21 is Free. Under the Harmonized Tariff Schedule of the United States (HTSUS), there is no ad valorem or specific duty applied. For preferential rates, importers should consult the specific trade agreement provisions, as rates can vary. For example, goods originating from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) may also be eligible for Free entry, provided all USMCA requirements are met. Always verify current rates on the US International Trade Commission (USITC) website.
What specific criteria define a product for classification under HS code 3102.21?
HS code 3102.21 specifically covers 'Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate'. The primary classification criterion is the chemical composition. 'Ammonium sulphate' refers to the chemical compound (NH₄)₂SO₄. 'Double salts' in this context typically means compounds formed from two different salts crystallizing together, such as ammonium nitrate and ammonium sulphate. 'Mixtures' implies physical blends of these substances. The product must be identifiable as one of these forms to be classified here. Products that are solely ammonium nitrate, for instance, would fall under a different subheading.
What documentation is typically required for importing goods classified under HS 3102.21?
For importing ammonium sulphate (HS 3102.21), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the intended use of the product (e.g., agricultural fertilizer), additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates, and potentially specific import permits or declarations related to chemical substances or fertilizers. Importers should consult the customs authorities of the destination country for a comprehensive list of requirements.
How is the import duty calculated for HS code 3102.21 if a duty were applicable?
While HS code 3102.21 is typically Free under the US MFN tariff, let's illustrate a hypothetical calculation if a duty rate were applied. Suppose a country had a 6.00% ad valorem duty rate and an importer brought in 10,000 kilograms of ammonium sulphate valued at $5,000 USD. The duty calculation would be: Duty = Value × Duty Rate. In this example, Duty = $5,000 USD × 6.00% = $300 USD. If there were also a specific duty, for instance, $0.05 per kilogram, the total duty would be the sum of the ad valorem and specific duties: Total Duty = ($5,000 USD × 6.00%) + (10,000 kg × $0.05/kg) = $300 USD + $500 USD = $800 USD. Always refer to the specific tariff schedule for the applicable duty types and rates.
Are there common trade agreements that offer preferential duty rates for HS code 3102.21?
Yes, several trade agreements can offer preferential duty rates for HS code 3102.21. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) generally provides for Free entry on qualifying goods. Other agreements, such as those with Australia or South Korea, may also offer reduced or Free rates, provided the goods meet the rules of origin stipulated in each agreement. For imports into the European Union, the EU TARIC database should be consulted for preferential rates under agreements with countries like Switzerland, Norway, or those in the African, Caribbean, and Pacific (ACP) group. Similarly, the UK Trade Tariff provides information on preferential rates under the UK's global tariff schedule. Importers must ensure they have the necessary proof of origin documentation to claim these benefits.