HS 310311 Superphosphates
Quick Answer: Superphosphates imported under HS 310311 enter the UK at 4.00%, the EU at 4.80%, and the US duty-free. This Harmonized System (HS) code specifically covers "Superphosphates," which are a type of phosphate fertilizer produced by treating phosphate rock with sulfuric acid. These fertilizers are crucial for plant growth, providing essential phosphorus. Importers and customs brokers should note that while the US offers duty-free entry, the UK and EU apply ad valorem duties. CustomTariffs aggregates this information, highlighting the varying tariff landscapes for this agricultural input across major markets. Understanding these rates is vital for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103110000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103110000 | 4.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103110000 | 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 310311 cover?
This subheading covers "Superphosphates" as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. Specifically, it encompasses products derived from the treatment of phosphate rock with sulfuric acid, resulting in a high concentration of soluble phosphoric acid. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this category includes single superphosphate (SSP) and concentrated superphosphate (CSP), characterized by their significant phosphorus content essential for plant nutrition.
What falls outside HS 310311?
The following products are excluded from HS 310311: natural phosphates of subheading 2510.10, which are not chemically treated; other manufactured fertilizers of Chapter 31 that do not meet the specific definition of superphosphate, such as ammonium phosphates (HS 3105.30) or urea (HS 3102.60); and any mixtures containing superphosphates but where superphosphates are not the principal component or are not specifically identified as such. Products solely containing phosphoric acid without the characteristic superphosphate processing are also excluded.
What are common classification mistakes for HS 310311?
A common error is misclassifying mixed fertilizers that contain superphosphate as a component but are primarily classified under other headings, such as HS 3105, which covers "Mineral or chemical fertilizers, nitrogenous, phosphatic, or potassic." According to General Rule of Interpretation (GRI) 3(b), mixtures are often classified by the component that gives them their essential character. Importers may also incorrectly classify products based on their intended use rather than their inherent chemical composition and manufacturing process.
How should importers classify products under HS 310311?
The correct procedure for classifying products under HS 310311 involves a thorough examination of the product's composition and manufacturing process. Importers and customs brokers must consult the official HS Explanatory Notes and national tariff schedules (e.g., USITC HTS, UK Trade Tariff) to verify that the product is indeed a superphosphate, typically defined by its soluble phosphoric acid content derived from acidulation of phosphate rock. Reviewing the Certificate of Analysis (CoA) and product specifications is crucial for accurate classification.
How is the duty calculated for products under HS 310311?
A shipment of 10 metric tons of concentrated superphosphate (CSP) 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 customs value ($5,000 USD × 0.035 = $175.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 3103.11.00.00.
Which trade agreements reduce duties for HS 310311?
Several free trade agreements may reduce the applicable duty rate for HS 310311, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating superphosphates from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, requiring a GSP Form A or equivalent origin declaration.
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FAQ
What are the import duty rates for HS code 310311 (Superphosphates) into the United States?
For imports into the United States, Superphosphates (HS 310311) are generally subject to a Most Favored Nation (MFN) duty rate of 4.00% ad valorem. However, preferential rates may apply under certain trade agreements. For instance, imports from Canada under the USMCA may be duty-free. Always consult the latest USITC Harmonized Tariff Schedule for the most current and specific duty rates based on the country of origin.
How is the import duty for Superphosphates (HS 310311) calculated in the EU?
In the European Union, Superphosphates (HS 310311) typically have a duty rate of 4.80% ad valorem under the Common Customs Tariff. For example, if you import 1,000 kg of superphosphates with an invoice value of €500, the ad valorem duty would be 4.80% of €500, which equals €24. It is crucial to verify the specific duty rate and any applicable agricultural levies or VAT in the TARIC database for the destination Member State, as these can vary.
What are the classification criteria for Superphosphates under HS code 310311?
HS code 310311 specifically covers 'Superphosphates' which are mineral or chemical fertilizers containing calcium hydrogenorthophosphate and calcium diphosphate. This generally refers to 'normal superphosphate' (a mixture of monocalcium phosphate and calcium sulfate) and 'triple superphosphate' (primarily monocalcium phosphate). The product must meet the chemical composition and intended use as a fertilizer to be classified under this code. Products that are chemically similar but intended for other uses may fall under different HS headings.
Are there specific documentation requirements for importing Superphosphates (HS 310311) into the UK?
When importing Superphosphates (HS 310311) into the United Kingdom, you will typically need a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and any applicable trade agreements, a Certificate of Origin may be required to claim preferential duty rates. It is also essential to ensure compliance with any UK regulations regarding the import of fertilizers, which may include specific labeling or safety data sheet requirements. Consult the UK Trade Tariff for detailed information.
Which trade agreements commonly provide preferential duty rates for Superphosphates (HS 310311)?
Several trade agreements can offer preferential duty rates for Superphosphates (HS 310311). For example, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment for goods originating in Canada or Mexico when imported into the US. Similarly, agreements between the EU and various countries, or the UK's Global Tariff with its trade partners, may reduce or eliminate duties. Importers should always verify the specific rules of origin and preferential status under the relevant trade agreement for their country of origin and destination.