HS 310430 Potassium sulphate
Quick Answer: Potassium sulphate imported under HS 310430 enters the UK at 0.00%, the EU at 0.00%, and the US duty-free. This HS code specifically covers potassium sulphate, a chemical compound primarily used as a fertilizer to provide both potassium and sulphur to plants. It is a vital component in agricultural inputs, particularly for crops that require a significant sulphur supply. Importers should note that while duty rates are currently zero in these major markets, compliance with specific import regulations for fertilizers, such as registration or labeling requirements, remains essential. CustomTariffs aggregates this duty information for ease of trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3104300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3104300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3104300000 | 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 310430 cover?
This subheading covers potassium sulphate, a chemical compound primarily used as a fertilizer. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Heading 3104 specifically addresses mineral or chemical fertilizers, potassium-based. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this subheading is for pure potassium sulphate, whether or not it contains anti-caking agents, and is not mixed with other fertilizers. It is a key source of both potassium and sulphur for plant nutrition.
What falls outside HS 310430?
The following products are excluded from HS 310430: other potassium salts such as potassium chloride (potash) or potassium nitrate, which are classified under different subheadings within Heading 3104. Also excluded are compound fertilizers containing potassium sulphate mixed with other fertilizing substances, which fall under Heading 3105. Products that are not primarily for fertilizer use, even if they contain potassium sulphate, would also be classified elsewhere based on their principal function, for instance, certain industrial chemical grades.
What are common classification mistakes for HS 310430?
A common error is misclassifying mixtures of potassium sulphate with other fertilizers under this subheading. 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 potassium sulphate is blended with nitrogen or phosphate fertilizers, it should be classified under Heading 3105, which covers compound fertilizers. Importers may also mistakenly classify potassium sulphate intended for non-fertilizer industrial uses under this code, when such uses would dictate a different classification.
How should importers classify products under HS 310430?
The correct procedure for classifying products under HS 310430 involves verifying the chemical composition and intended use of the imported product. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to confirm the precise description. It is crucial to ensure the product is solely potassium sulphate and intended for agricultural fertilization. Reviewing product documentation, including Certificates of Analysis, is essential to confirm the material's identity and purity.
How is the duty calculated for products under HS 310430?
A shipment of 10,000 kilograms of granular potassium sulphate, declared at a customs value of $5,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 310430 in the United States is 0% ad valorem, as published in the USITC Harmonized Tariff Schedule. Therefore, the calculation is 0% × $5,000 USD = $0.00 USD. No duty is payable on this specific import under the standard MFN tariff treatment.
Which trade agreements reduce duties for HS 310430?
Several free trade agreements may reduce the applicable duty rate for HS 310430, including the United States-Mexico-Canada Agreement (USMCA), which generally provides for duty-free treatment for originating goods. The European Union's Generalized System of Preferences (GSP) can also offer preferential rates, often "Free," for eligible developing countries. For goods originating from countries like Canada or Mexico under USMCA, a self-certified origin statement is typically required. For GSP beneficiaries, a GSP Form A may be necessary.
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FAQ
What are the import duty rates for HS code 310430 (Potassium sulphate) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), potassium sulphate (HS 3104.30) is generally subject to a Most Favored Nation (MFN) duty rate of Free. This means there is no tariff applied for imports from countries with MFN status. It is crucial to verify the specific country of origin, as preferential rates under Free Trade Agreements (FTAs) may also apply, though often the MFN rate is already zero. Always consult the latest USITC tariff schedule for definitive rates.
How is the import duty for potassium sulphate (HS 310430) calculated, and can you provide an example?
For HS code 310430, the duty is typically calculated on an ad valorem basis (a percentage of the value) or as a specific rate per unit of weight. For example, if the MFN duty rate were 3.5% ad valorem and you imported 10,000 kg of potassium sulphate with an invoice value of $5,000 USD, the duty would be calculated as: $5,000 USD (value) × 3.5% (duty rate) = $175 USD. However, for HS 310430, the MFN rate is Free, meaning the duty would be $0.00 USD. Always confirm the applicable duty basis (ad valorem or specific) and rate for your specific import.
What documentation is typically required when importing potassium sulphate (HS 310430) into the EU?
When importing potassium sulphate (HS 3104.30) into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific import circumstances, a Certificate of Origin may be necessary to claim preferential duty rates under various EU trade agreements. For agricultural inputs, specific product quality or safety declarations might be requested by national authorities, although for basic potassium sulphate, these are less common than for more complex fertilizers. Always check the EU's TARIC database for specific import requirements and potential licensing.
Are there common trade agreements that offer preferential duty rates for potassium sulphate (HS 310430) into the UK?
The United Kingdom offers preferential duty rates for goods imported from countries with which it has a trade agreement. For HS code 3104.30 (Potassium sulphate), imports from countries covered by the UK's Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs) may benefit from reduced or zero duty rates. For instance, goods originating from countries with a UK-EU Trade and Cooperation Agreement (TCA) might have specific provisions. Importers and customs brokers should consult the UK Trade Tariff and the specific trade agreement documentation to determine eligibility and the applicable preferential rate, which is often Free for this product.
What are the classification criteria for HS code 310430, and what distinguishes it from other potassium fertilizers?
HS code 3104.30 specifically covers 'Potassium sulphate' (also known as sulfate of potash). The key classification criterion is the chemical composition: the product must be potassium sulphate. This distinguishes it from other potassium fertilizers classified under heading 3104, such as potassium chloride (muriate of potash, HS 3104.20) or potassium nitrate (HS 3104.90). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance, emphasizing that the product must be in a form suitable for use as a fertilizer. Importers must ensure their product is indeed potassium sulphate and not a mixture or a different potassium salt.