HS 310319 Other
Quick Answer: "Other" phosphate and phosphatic mineral fertilizers imported under HS 310319 enter the UK at 4.00% ad valorem, the EU at 4.80% ad valorem, and the US duty-free under the MFN rate. This residual classification applies to phosphate and phosphatic mineral fertilizers not specifically listed in preceding subheadings within Chapter 31 of the Harmonized System. It is crucial for importers and customs brokers to ensure that the goods do not fall under more specific HS codes before utilizing this broad category. According to CustomTariffs data, careful review of product composition is essential to avoid misclassification and potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103190000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103190000 | 4.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103190000 | 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 310319 cover?
This subheading covers "other" phosphatic mineral fertilizers and phosphatic fertilizers treated to increase their phosphatic content, not elsewhere specified or included within Heading 3103. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category encompasses a range of phosphatic fertilizers that do not fit the more specific descriptions of superphosphates or dicalcium phosphate. Products here are characterized by their high phosphorus content, essential for plant growth, and are typically sold in granular or powder form for agricultural application.
What falls outside HS 310319?
The following products are excluded from HS 310319: mineral fertilizers of animal origin (Chapter 3101), mineral or chemical fertilizers containing two of the fertilizing elements nitrogen, phosphorus, and potassium (Chapter 3105), and specific phosphatic fertilizers like natural ground calcium phosphates or natural aluminum calcium phosphates (HS 310320). Also excluded are phosphatic fertilizers that are not primarily intended for their phosphatic content, such as certain blended fertilizers where phosphorus is a secondary component. For instance, a fertilizer primarily for nitrogen content with a small amount of phosphorus would be classified elsewhere.
What are common classification mistakes for HS 310319?
A common error is misclassifying products based on their appearance or intended use rather than their chemical composition and primary fertilizing element. For example, certain complex fertilizers containing phosphorus alongside nitrogen and potassium might be incorrectly placed in 310319 instead of the more appropriate Chapter 3105. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial. GRI 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes, ensuring the primary function and composition are considered.
How should importers classify products under HS 310319?
The correct procedure for classifying products under HS 310319 involves a thorough examination of the product's chemical composition, specifically its phosphatic content, and its intended use as a fertilizer. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 3103. If the product is a phosphatic mineral fertilizer not specifically listed in other subheadings of 3103 and does not contain two or more of the fertilizing elements nitrogen, phosphorus, and potassium in a way that would place it in Chapter 3105, then 310319 is the appropriate classification.
How is the duty calculated for products under HS 310319?
A shipment of 10 metric tons of "Other" phosphatic fertilizer, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 310319, assuming no preferential trade agreements apply and the value is the basis for duty assessment.
Which trade agreements reduce duties for HS 310319?
Several free trade agreements may reduce the applicable duty rate for HS 310319. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada or Mexico may enter the US duty-free. Similarly, the European Union's Generalised Scheme of Preferences (GSP) can offer reduced or zero duties for originating goods from eligible developing countries. Documentation required to claim these preferences typically includes a certificate of origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, such as a EUR.1 movement certificate for EU preferences or a USMCA certification of origin.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 310319, and how can I find preferential rates?
HS code 310319, covering 'Other' phosphates, has varying duty rates depending on the importing country. For instance, the U.S. Most Favored Nation (MFN) rate is 4.00% ad valorem. Preferential rates may be available under various Free Trade Agreements (FTAs). To find these, consult the official tariff database of the importing country. For the US, this would be the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) database. For the EU, check the TARIC database, and for the UK, the UK Trade Tariff.
What specific criteria determine if a phosphate falls under HS code 310319 ('Other')?
HS code 310319 is a residual category for phosphates used for fertilizer that are not specifically listed under other subheadings of 3103. This typically includes phosphates of calcium and calcium hydrogen phosphate, not elsewhere specified within Chapter 31. If a phosphate product does not meet the specific descriptions for other headings like 3103.10 (e.g., 'superphosphates'), it will likely be classified here. Always refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings for precise classification guidance.
What documentation is typically required when importing goods classified under HS code 310319?
Standard import documentation for HS code 310319 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the specific nature of the phosphate, additional documents might be required. These could include a certificate of origin, import permits, or specific quality and safety certificates to ensure compliance with agricultural or environmental standards. Always verify the specific requirements with the customs authority of the destination country.
How is the import duty for HS code 310319 calculated, and can you provide an example?
The duty calculation for HS code 310319 is typically based on an ad valorem rate, meaning a percentage of the declared value of the goods. For example, if the MFN duty rate for a shipment of 'other' phosphates is 4.00% and the declared customs value of the shipment is $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.04 (4.00% duty rate) = $400 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties.
Which common trade agreements might offer reduced or zero duty rates for HS code 310319?
The applicability of reduced or zero duty rates for HS code 310319 depends on the specific trade agreement between the exporting and importing countries. For example, goods originating from countries that are part of the European Union's network of Free Trade Agreements (FTAs) with third countries might benefit from preferential rates when imported into the EU. Similarly, imports into the United States from countries with FTAs like USMCA (United States-Mexico-Canada Agreement) may have preferential access. Importers must consult the relevant FTA text and the importing country's tariff schedule to confirm eligibility and claim preferential treatment, which often requires a valid Certificate of Origin.