HS 310290 Other, including mixtures not specified in the foregoing subheadings
Quick Answer: Other nitrogenous fertilizers, including mixtures not specified in the foregoing subheadings, enter the UK at rates up to 6.50% ad valorem. This classification applies to a broad range of nitrogen-based fertilizers that do not fit into more specific categories, such as urea or ammonium nitrate. For importers and customs brokers, it is crucial to accurately determine if a product is a mixture or a single substance to ensure correct tariff application. According to CustomTariffs data, the US offers duty-free entry for goods under this code, while the EU's tariff treatment varies. Careful review of specific national tariff schedules is recommended to confirm applicable duties and any potential trade restrictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102900000 | — | — | — |
| 3102900090 | 6.00 % | — | — |
| 3102900010 | 6.50 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102900000 | — | — | — |
| 3102900010 | — | — | — |
| 3102900090 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102900100 | 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 310290 cover?
This subheading covers "Other" mineral or chemical fertilizers, nitrogenous, including mixtures not specified in the foregoing subheadings of heading 3102. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes products like ammonium nitrate mixed with calcium carbonate or magnesium carbonate (often referred to as calcium ammonium nitrate), urea mixed with ammonium nitrate, and other blended nitrogenous fertilizers that do not fit into the more specific categories of ammonium nitrate, ammonium sulphate, diammonium hydrogenorthophosphate, ammonium dihydrogenorthophosphate, etc. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad inclusion for nitrogenous fertilizer mixtures.
What falls outside HS 310290?
The following products are excluded from HS 310290: pure nitrogenous fertilizers such as ammonium nitrate (3102.10), ammonium sulphate (3102.21), diammonium hydrogenorthophosphate (3102.30), and ammonium dihydrogenorthophosphate (3102.40). Also excluded are fertilizers containing other elements like phosphorus or potassium, which would fall under different headings in Chapter 31. For instance, a mixture of urea and potassium chloride would not be classified here but rather under headings for compound fertilizers. Products intended for non-fertilizer uses, such as industrial chemicals, are also outside this scope.
What are common classification mistakes for HS 310290?
A common error is misclassifying compound fertilizers that contain significant amounts of phosphorus or potassium alongside nitrogen. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture of nitrogenous fertilizers with other fertilizers (e.g., phosphatic or potassic), it should be classified under heading 3105 if it meets the criteria for compound fertilizers, rather than under 310290. Importers must carefully examine the complete chemical composition and intended use of the product.
How should importers classify products under HS 310290?
The correct procedure for classifying products under HS 310290 involves a thorough analysis of the product's composition and intended use. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes for heading 3102 and the specific national tariff schedules, such as the USITC HTS or EU TARIC. If the product is a nitrogenous fertilizer and not specifically listed in subheadings 3102.10 through 3102.40, and it is not a compound fertilizer under heading 3105, then it likely falls into 310290. Obtaining a detailed chemical analysis certificate is crucial for accurate classification.
How is the duty calculated for products under HS 310290?
A shipment of 10 metric tons of Calcium Ammonium Nitrate (CAN) fertilizer, declared at a customs value of $3,500 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value (0.05 × $3,500 = $175.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3102.90.00. Note that some countries may have specific duty rates or import restrictions for fertilizers.
Which trade agreements reduce duties for HS 310290?
Several free trade agreements may reduce the applicable duty rate for HS 310290, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 310290, and how can I find preferential rates?
HS code 310290 covers 'Other' inorganic nitrogen fertilizers, including mixtures not specified elsewhere in heading 3102. The Most Favored Nation (MFN) duty rates can vary by country. For example, in the United States, the rate is 6.50% ad valorem. In the European Union, under the TARIC system, the rate is often free for many origins, but specific rates apply depending on the country of origin and any applicable trade agreements. To determine preferential rates, consult the relevant customs authority's database (e.g., USITC's Harmonized Tariff Schedule, EU's TARIC, or the UK Trade Tariff) and check for specific trade agreements that may grant reduced or zero duties for goods originating from partner countries.
What specific criteria differentiate HS 310290 from other subheadings under 3102?
HS code 310290 is a residual category for inorganic nitrogen fertilizers. It applies to products that are not specifically listed in the preceding subheadings of 3102, which include urea, ammonium nitrate, ammonium sulphate, and mixtures of ammonium nitrate with calcium carbonate or calcium magnesium carbonate. Therefore, if a product is an inorganic nitrogen fertilizer but does not fit the descriptions of urea (3102.10), ammonium nitrate (3102.30), or ammonium sulphate (3102.21), and is not a mixture of ammonium nitrate with calcium carbonate or calcium magnesium carbonate (3102.30), it will likely be classified under 310290. Mixtures of different nitrogen fertilizers not covered by specific subheadings also fall here.
What documentation is typically required for importing goods classified under HS 310290?
For imports under HS code 310290, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the fertilizer, additional documents may be necessary. This could include a certificate of origin to claim preferential duty rates, and potentially an import permit or license if the fertilizer contains specific components or is subject to agricultural regulations. It is crucial to verify the specific import requirements with the customs authority of the destination country.
How is the import duty for HS 310290 calculated, using a numerical example?
The duty calculation for HS 310290 typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity), or a combination. For example, if the MFN duty rate for a specific import into the United States is 6.50% ad valorem, and you import 10,000 kilograms of a product classified under 310290 with an invoice value of $5,000 USD, the duty would be calculated as follows: Duty = 6.50% of $5,000 USD = 0.0650 × $5,000 = $325 USD. If there were also a specific duty component, such as $0.01 per kilogram, the total duty would be $325 USD + (10,000 kg × $0.01/kg) = $325 USD + $100 USD = $425 USD. Always confirm the exact duty calculation basis with the official tariff schedule.
Which common trade agreements might offer reduced or free duty rates for HS 310290 imports?
The applicability of reduced or free duty rates for HS 310290 depends entirely on the trade agreements in place between the exporting and importing countries. For instance, goods originating from countries that are part of the European Union's Free Trade Agreements (FTAs) may benefit from preferential treatment when imported into the EU, often resulting in zero duties. Similarly, imports into the United States from countries with FTAs, such as the USMCA (United States-Mexico-Canada Agreement), might have preferential rates. Importers and customs brokers should consult the specific tariff schedule of the importing country and the text of relevant trade agreements to identify eligible preferential rates and any associated rules of origin requirements.