HS 310260 Double salts and mixtures of calcium nitrate and ammonium nitrate
Quick Answer: Double salts and mixtures of calcium nitrate and ammonium nitrate imported under HS 310260 enter the UK at 6.00% or 6.50%, the EU with no specific ad valorem rate listed in sample data, and the US duty-free. This classification covers specific chemical compounds that are essentially combinations of calcium nitrate and ammonium nitrate, often used as fertilizers. Importers should verify the exact tariff line and applicable duty rate for their specific destination market. According to CustomTariffs data, while the US offers duty-free entry, other jurisdictions may impose significant tariffs, necessitating careful planning for international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102600000 | — | — | — |
| 3102600090 | 6.00 % | — | — |
| 3102600010 | 6.50 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102600000 | — | — | — |
| 3102600010 | — | — | — |
| 3102600090 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102600000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 310260 cover?
This subheading covers "Double salts and mixtures of calcium nitrate and ammonium nitrate," as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. Official interpretations, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, confirm that this classification applies to products where calcium nitrate and ammonium nitrate are chemically combined as double salts or physically mixed together. These are typically used as fertilizers, providing essential nitrogen and calcium to plants. For example, a product containing both Ca(NO₃)₂ and NH₄NO₃ in a single formulation falls here.
What falls outside HS 310260?
The following products are excluded from HS 310260: pure calcium nitrate (classified under 2834.29), pure ammonium nitrate (classified under 3102.30), and mixtures of these nitrates with other substances not specified. For instance, a fertilizer blend that includes potassium chloride or phosphates alongside calcium nitrate and ammonium nitrate would be classified under a different subheading, likely within heading 3105, which covers compound fertilizers. Products that are not primarily intended for use as fertilizers, even if they contain these components, may also be excluded.
What are common classification mistakes for HS 310260?
A common error is misclassifying mixtures containing calcium nitrate and ammonium nitrate with other fertilizer components under this subheading. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is a mixture of fertilizers with different components, it should be classified under heading 3105 if it contains two or more of the fertilizing elements nitrogen, phosphorus, and potassium. Importers must carefully review the full composition of the product.
How should importers classify products under HS 310260?
The correct procedure for classifying products under HS 310260 involves a detailed examination of the product's chemical composition and intended use. Importers and customs brokers must obtain a complete ingredient list and technical specifications from the manufacturer. Verify that the product is indeed a double salt or a mixture solely of calcium nitrate and ammonium nitrate. Consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the exact wording of the subheading and any relevant explanatory notes before declaring the goods.
How is the duty calculated for products under HS 310260?
A shipment of 10 metric tons of Calcium Ammonium Nitrate (CAN), a common double salt of calcium nitrate and ammonium nitrate, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 0% ad valorem for this specific product under the USITC Harmonized Tariff Schedule, the duty amount would be $0.00 (0% × $5,000). This calculation is based on the ad valorem rate applied to the declared customs value.
Which trade agreements reduce duties for HS 310260?
Several free trade agreements may reduce the applicable duty rate for HS 310260, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. For example, originating products from Canada or Mexico would benefit from this preferential rate. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required by US Customs and Border Protection (CBP).
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 310260 (Double salts and mixtures of calcium nitrate and ammonium nitrate) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), double salts and mixtures of calcium nitrate and ammonium nitrate, classified under HS code 3102.60, are generally subject to a Most Favored Nation (MFN) duty rate of 6.50% ad valorem. However, preferential rates may apply under various trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the U.S. might be eligible for duty-free entry. It is crucial to consult the latest USITC tariff schedule for specific country-based rates and eligibility requirements.
How is the duty calculated for HS 310260 if the MFN rate is 6.50% and the declared value of the shipment is $10,000?
The duty is calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For HS code 3102.60 with an MFN duty rate of 6.50%, if the declared value of the shipment is $10,000, the duty amount would be calculated as follows: $10,000 (value) × 0.065 (duty rate) = $650. This amount represents the customs duty payable.
What specific criteria define a product as a 'double salt or mixture of calcium nitrate and ammonium nitrate' for HS 310260 classification?
For classification under HS code 3102.60, the product must be a chemical compound that is either a double salt or a mixture containing both calcium nitrate (Ca(NO₃)₂) and ammonium nitrate (NH₄NO₃). A double salt is a type of salt that contains more than one cation or anion, formed by the crystallization of two different salts from the same solution. Mixtures are physical combinations of these two compounds. The key is the presence and combination of both calcium nitrate and ammonium nitrate. Products that are solely calcium nitrate or solely ammonium nitrate would be classified under different headings within Chapter 31 of the Harmonized System.
Are there any specific documentation requirements for importing goods under HS code 310260?
While specific documentation can vary by importing country and the nature of the goods, importers and customs brokers should be prepared to provide a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. For HS code 3102.60, a Certificate of Analysis (CoA) from the manufacturer verifying the composition (i.e., confirming it is indeed a double salt or mixture of calcium nitrate and ammonium nitrate) may be requested by customs authorities to ensure correct classification and compliance with any potential regulations related to fertilizers or chemical substances. Compliance with any national regulations regarding the import of fertilizers or specific chemical compounds is also essential.
Which common trade agreements might offer preferential duty rates for HS code 310260 into the European Union?
The European Union's tariff system, TARIC, provides preferential duty rates for goods originating from countries with which the EU has trade agreements. For HS code 3102.60 (Double salts and mixtures of calcium nitrate and ammonium nitrate), preferential rates can be found for goods originating from countries party to agreements such as the EU's Economic Partnership Agreements (EPAs) with African, Caribbean, and Pacific states, or Association Agreements with countries in its neighborhood. For example, goods from certain Mediterranean countries or EFTA states might benefit from reduced or zero duties. Importers must verify the specific origin of the goods and consult the EU TARIC database for the applicable preferential rate and any associated conditions, such as proof of origin.