HS 310240 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
Quick Answer: Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances imported under HS 310240 enter the UK at rates of 6.50% or 6.00%, the EU at various rates, and the US duty-free under the MFN rate. This classification covers blended nitrogenous fertilizers where ammonium nitrate is combined with diluents or conditioning agents like calcium carbonate, dolomite, or calcium sulphate. These non-fertilising substances are added to improve handling, prevent caking, or reduce the risk of explosion associated with pure ammonium nitrate. Importers should verify specific rates based on the exact composition and intended use, as CustomTariffs aggregates this data. Brokers should ensure accurate product descriptions to avoid misclassification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102400000 | — | — | — |
| 3102409000 | 6.50 % | — | — |
| 3102401000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102401000 | — | — | — |
| 3102400000 | — | — | — |
| 3102409000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102400000 | 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 310240 cover?
This subheading covers mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these products are specifically formulated to include ammonium nitrate as a primary component, but are diluted or combined with inert materials like calcium carbonate (often referred to as dolomite or limestone) to reduce hazards or improve handling characteristics. The key is the presence of ammonium nitrate alongside these non-fertilising inorganic compounds.
What falls outside HS 310240?
The following products are excluded from HS 310240: pure ammonium nitrate (classified under 3102 10), mixtures of ammonium nitrate with other fertilising substances (which would fall under other headings in Chapter 31), and mixtures where the inorganic non-fertilising substance is not calcium carbonate or a similar inorganic compound. For example, ammonium nitrate mixed with organic materials or with other nitrogenous fertilizers like urea would be classified elsewhere, typically under 3102 90 or other relevant fertilising product headings.
What are common classification mistakes for HS 310240?
A common error is misclassifying mixtures containing ammonium nitrate when the diluent is not an inorganic non-fertilising substance as specified. For instance, if ammonium nitrate is mixed with organic materials or with other fertilising compounds, it would not fall under 310240. Adherence to General Interpretative Rule 1 (GIR 1) is crucial, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The specific nature of the diluent is paramount for correct classification.
How should importers classify products under HS 310240?
The correct procedure for classifying products under HS 310240 involves a thorough examination of the product's composition. Importers and customs brokers must verify that the product is indeed a mixture of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances. Reviewing the product's Safety Data Sheet (SDS) and technical specifications is essential. Cross-referencing these details with the WCO HS Explanatory Notes and national tariff schedules, such as the USITC HTS or EU TARIC, will confirm the correct classification.
How is the duty calculated for products under HS 310240?
A shipment of 10 metric tons of ammonium nitrate with calcium carbonate, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value. The calculation is: $5,000 USD × 3.5% = $175.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 3102.40.0000.
Which trade agreements reduce duties for HS 310240?
Several free trade agreements may reduce the applicable duty rate for HS 310240, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 310240 (Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances)?
The duty rates for HS code 310240 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Most Favored Nation (MFN) tariff, the rate is 6.50% ad valorem. In contrast, the European Union's TARIC system often lists these mixtures as duty-free (0%) under certain conditions, provided they meet the specific definitions of fertilizers. The UK Trade Tariff also typically shows a 0% duty rate for such goods when imported from most countries. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the duty calculated for HS code 310240 if the rate is 6.50% ad valorem?
If the applicable duty rate is 6.50% ad valorem, the duty is calculated based on the declared value of the imported goods. For instance, if a shipment of 10,000 kilograms of a mixture classified under HS 310240 has a declared customs value of $5,000 USD, the ad valorem duty would be calculated as: 6.50% of $5,000 USD = $325 USD. Some countries may also apply an additional specific duty based on weight or volume, which would be calculated separately and added to the ad valorem duty.
What are the key classification criteria for goods under HS code 310240?
HS code 310240 specifically covers mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances. The critical criteria are: 1) The presence of ammonium nitrate as a primary component. 2) The mixture must contain calcium carbonate or other inorganic substances that are not intended for use as fertilizers themselves. If the added inorganic substances are also fertilizers (e.g., phosphates, potassium compounds), the mixture would likely be classified under a different HS code, such as 3105 (Mineral or chemical fertilizers, containing two or three of the fertilising elements nitrogen, phosphorus and potassium).
Are there specific documentation requirements for importing goods classified under HS code 310240?
While specific requirements vary by country, importers and customs brokers should generally be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. For HS code 310240, it is often necessary to provide a Certificate of Analysis (CoA) or a manufacturer's declaration confirming the composition of the mixture, particularly the percentage of ammonium nitrate and the nature of the other inorganic substances. This documentation helps customs authorities verify the correct HS classification and ensure compliance with any regulations related to the handling or use of ammonium nitrate, which can sometimes be subject to specific safety or security controls.
Do common trade agreements, like the USMCA or EU trade deals, offer preferential duty rates for HS code 310240?
Preferential duty rates under trade agreements depend heavily on the specific agreement and the origin of the goods. For example, goods originating from Canada or Mexico and meeting the rules of origin under the USMCA (United States-Mexico-Canada Agreement) may be eligible for duty-free entry into the United States, overriding the standard MFN rate. Similarly, imports into the EU from countries with preferential trade agreements may benefit from reduced or zero duty rates, provided the goods meet the origin criteria and other stipulations of the agreement. Importers must obtain a valid Certificate of Origin to claim preferential treatment under any trade agreement.