HS 310390 Other
Quick Answer: Products classified under HS 310390 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free. This residual classification, designated as "Other," applies to inorganic and organic fertilizers not specifically enumerated in preceding headings within Chapter 31 of the Harmonized System. This includes fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus, and potassium, which are not covered by more specific codes. Importers and customs brokers should ensure that the goods do not meet the criteria for more specific fertilizer classifications before assigning this code. According to CustomTariffs data, this broad category generally benefits from duty-free treatment across major markets, simplifying import processes for unlisted fertilizer compounds.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3103900100 | 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 310390 cover?
This subheading covers "Other" mineral or chemical fertilizers, not specified or included elsewhere in 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 broad range of fertilizers that do not fit the specific descriptions of potassium chloride, potassium sulphate, or magnesium sulphate. Products here are typically characterized by their nutrient content and intended use in agriculture or horticulture, often containing nitrogen, phosphorus, or other essential elements not covered by the preceding subheadings.
What falls outside HS 310390?
The following products are excluded from HS 310390: mineral or chemical fertilizers of Heading 3103 that are specifically classified as potassium chloride (3103.10), potassium sulphate (3103.20), or magnesium sulphate (3103.30). Additionally, products that are not primarily intended for use as fertilizers, even if they contain nutrients, such as industrial chemicals or animal feed supplements, are classified elsewhere. For instance, pure potassium nitrate, often used as a fertilizer, would fall under 3105.10 if presented in tablets or shapes of less than 10 kg, or under other subheadings of 3105 if in bulk.
What are common classification mistakes for HS 310390?
A common error is misclassifying compound fertilizers or mixtures of fertilizers under HS 310390 when they should be classified under Heading 3105, which covers "Mineral or chemical fertilizers; nitrogenous, phosphatic, potassic or other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg." This mistake often arises from overlooking the specific nutrient composition or the presentation of the product, failing to apply General Interpretative Rule 1 and Rule 3(c) of the Harmonized System, which prioritize the most specific description and essential character of the good.
How should importers classify products under HS 310390?
The correct procedure for classifying products under HS 310390 involves a detailed examination of the product's composition and intended use. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System for Heading 3103 and its subheadings. They should then verify that the product is indeed a mineral or chemical fertilizer and that it does not meet the specific criteria for subheadings 3103.10, 3103.20, or 3103.30. If the product is a mixture of fertilizers or contains multiple nutrients not covered by the specific subheadings, and is not presented in forms or weights covered by 3105, then 3103.90 is the appropriate classification.
How is the duty calculated for products under HS 310390?
A shipment of 1,000 kg of "Other" mineral fertilizer, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% of $500 USD = $17.50. However, if the fertilizer's value per kilogram exceeds a certain threshold, a specific duty might apply. For a hypothetical scenario where the fertilizer's value is $0.50 per kg, and a specific duty of $0.035 per kg applies, the duty would be 1,000 kg * $0.035/kg = $35.00. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 310390?
Several free trade agreements may reduce the applicable duty rate for HS 310390, 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. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from designated developing countries. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific requirements of the importing country and the trade agreement in force.
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FAQ
What are the typical duty rates for HS code 310390, and how can I determine preferential rates?
HS code 310390, covering 'Other' inorganic chemical fertilizers, generally has low or zero Most Favored Nation (MFN) duty rates in major markets. For instance, the U.S. tariff rate is Free, and the EU TARIC code for similar products often indicates a 0% duty. Preferential rates depend on the origin of the goods and applicable Free Trade Agreements (FTAs). Importers should consult the relevant customs authority's database (e.g., USITC's Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the specific importing country and verify if an FTA applies, which may offer further duty reductions or eliminations. Always check for a valid Certificate of Origin.
What specific criteria determine if a fertilizer falls under HS 310390 as 'Other'?
HS code 310390 is a residual category for inorganic chemical fertilizers not elsewhere specified in Chapter 31. This means it applies to products that are clearly fertilizers (providing nitrogen, phosphorus, or potassium, or mixtures thereof) but do not fit the more specific subheadings like 3103.10 (superphosphates), 3103.90 (other mineral or chemical fertilizers, phosphatic), or 3105 (mineral or chemical fertilizers, compound). Examples might include certain mixed fertilizers not meeting compound criteria or specific inorganic compounds used solely for their fertilizer properties. Classification relies on the chemical composition and intended use as a fertilizer, as defined by the WCO's Harmonized System Explanatory Notes.
What documentation is typically required for importing goods classified under HS 310390?
Standard import documentation for HS 310390 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) is often required to verify the chemical composition and nutrient content, confirming it meets the definition of a fertilizer and its classification. Depending on the importing country and the specific product, phytosanitary certificates or import permits might also be necessary to ensure compliance with agricultural and environmental regulations. Always verify specific requirements with the destination country's customs agency.
How is the duty calculated for HS 310390 if a duty rate were applicable, and can you provide an example?
While many countries have a 0% duty rate for HS 310390, if a duty were applicable (e.g., a specific rate or an ad valorem rate), it would be calculated based on the customs value of the goods or their quantity. For example, if a country applied a 5% ad valorem duty on fertilizers classified under 310390, and you imported a shipment with a declared customs value of $10,000, the duty would be $500 (5% of $10,000). If a specific duty rate applied, such as $10 per metric ton, and you imported 50 metric tons, the duty would be $500 ( $10/ton × 50 tons). The calculation method (ad valorem, specific, or compound) is detailed in the importing country's tariff schedule.
Which common trade agreements might offer preferential duty rates for HS 310390, and what is the general impact?
Trade agreements like the USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), and various EU bilateral agreements can offer preferential duty rates for goods originating from member countries. For HS 310390, which often has a 0% MFN rate, the impact of these agreements is typically that the duty remains Free, but it simplifies customs procedures and may eliminate other import charges. The key is to ensure the fertilizer originates from a country party to an applicable FTA and that you possess the required proof of origin, such as a Certificate of Origin, to claim the preferential treatment.