HS 310280 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
Quick Answer: Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution imported under HS 310280 enter the UK at 6.00% ad valorem, the US duty-free, and the EU with no specific sample rate provided. This classification covers liquid fertilizers that combine urea and ammonium nitrate, often used in agriculture for their nitrogen content. Importers should note the significant duty rate difference between the UK and the US. Exporters should verify specific import requirements and any potential restrictions in the destination country. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102800000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102800000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102800000 | 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 310280 cover?
This subheading covers mixtures of urea and ammonium nitrate that are in an aqueous or ammoniacal solution. According to the World Customs Organization's Harmonized System Nomenclature, these products are specifically defined by their physical state and chemical composition, intended for use as fertilizers. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to liquid formulations where urea and ammonium nitrate are dissolved in water or ammonia, often stabilized for agricultural application.
What falls outside HS 310280?
The following products are excluded from HS 310280: solid mixtures of urea and ammonium nitrate, even if they are intended for dissolution before use, and products where urea or ammonium nitrate are present but not as the primary components of an aqueous or ammoniacal solution. For instance, granular fertilizers containing urea and ammonium nitrate alongside other nutrients, or urea solutions without ammonium nitrate, would be classified under different headings within Chapter 31, such as 3102.10 for urea or 3102.30 for ammonium nitrate itself.
What are common classification mistakes for HS 310280?
A common error is misclassifying solid forms of urea and ammonium nitrate mixtures under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the product is not in an aqueous or ammoniacal solution, it does not meet the explicit criteria of 3102.80, even if it is a mixture of the specified chemicals. Importers may also mistakenly classify products with significant other additives as falling under this code.
How should importers classify products under HS 310280?
The correct procedure for classifying products under HS 310280 involves a thorough examination of the product's physical and chemical composition. Importers and customs brokers must verify that the product is indeed a mixture of urea and ammonium nitrate and that it is presented in an aqueous or ammoniacal solution. Reviewing the supplier's technical data sheets and product specifications is crucial. If there is any doubt, consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is recommended.
How is the duty calculated for products under HS 310280?
A shipment of 10,000 liters of Urea Ammonium Nitrate (UAN) solution, declared at a customs value of $3,000 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 3102.80 in the USITC Harmonized Tariff Schedule is 0% ad valorem. The calculation is 0% × $3,000 USD = $0 USD. This specific rate is published and updated annually in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 310280?
Several free trade agreements may reduce the applicable duty rate for HS 310280, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry 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 origin country and importing jurisdiction's regulations.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 3102.80, covering mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution?
The Most Favored Nation (MFN) duty rate for HS code 3102.80 is 6.00% ad valorem. However, preferential duty rates may apply depending on the country of origin and applicable trade agreements. For example, goods originating from countries with a Free Trade Agreement with the United States may be eligible for duty-free entry. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) and relevant trade agreements for specific eligibility and rates.
What specific criteria define a product for classification under HS code 3102.80?
HS code 3102.80 specifically covers 'Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution'. The key classification criteria are that the product must be a mixture containing both urea and ammonium nitrate, and it must be presented in either an aqueous (water-based) or ammoniacal (ammonia-based) solution. Products not meeting these criteria, such as dry mixtures or solutions not containing both components, would be classified under different HS codes.
What documentation is typically required when importing goods classified under HS code 3102.80?
When importing goods under HS code 3102.80, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often necessary to claim preferential duty rates. Depending on the specific use and composition, further documentation related to chemical safety or agricultural regulations might be requested by U.S. Customs and Border Protection (CBP) or other relevant government agencies.
How is the import duty calculated for HS code 3102.80, and can you provide an example?
The import duty for HS code 3102.80 is calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. Using the MFN rate of 6.00%, if an importer declares goods valued at $10,000 USD, the duty calculation would be: $10,000 (Value) × 0.06 (6.00% duty rate) = $600 USD. This amount represents the customs duty payable. For preferential rates, the applicable percentage would be used instead of 6.00%.
Which major trade agreements might offer preferential duty rates for HS code 3102.80 imports into the United States?
The United States has numerous Free Trade Agreements (FTAs) that could potentially offer preferential duty rates for imports classified under HS code 3102.80. Examples include agreements with countries such as Canada and Mexico under the United States-Mexico-Canada Agreement (USMCA), or with other partner nations. To determine eligibility for preferential treatment, importers and customs brokers must verify that the goods meet the rules of origin stipulated in the specific FTA and obtain the necessary proof of origin documentation.