HS 310490 Other
Quick Answer: Mineral or chemical fertilizers, the product of which is not specified or included elsewhere in Chapter 31, imported under HS 310490 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification, designated as "Other," captures a residual category of fertilizers not covered by preceding headings within Chapter 31. It is crucial for importers and customs brokers to ensure that goods do not fit into more specific classifications before utilizing this code. According to CustomTariffs data, these duty rates are generally favorable, but precise product composition is key for accurate classification and to avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3104900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3104900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3104900100 | 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 310490 cover?
This subheading covers "other" mineral or chemical fertilizers, not specified or included elsewhere in Heading 3104, which pertains to mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes products like potassium nitrate (if not primarily classified as a chemical compound under Chapter 28) or mixed fertilizers that do not fit into the more specific subheadings of 3104. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on specific inclusions within this residual category, ensuring comprehensive coverage of fertilizers not otherwise categorized.
What falls outside HS 310490?
The following products are excluded from HS 310490: mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium (which fall under 3105), and those containing only one or two of these elements, such as ammonium nitrate (3102), superphosphates (3103), or potassium chloride (3104.20). Also excluded are natural grounds of animal or vegetable origin, whether or not mixed together, even with chemical products, which are not chemically treated and are classified under Chapter 23. For instance, compost and animal manure, even if enriched, are typically classified elsewhere.
What are common classification mistakes for HS 310490?
A common error is misclassifying compound fertilizers containing all three primary nutrients (nitrogen, phosphorus, and potassium) under HS 310490. These products, by definition, belong to HS 3105. Another mistake involves classifying single-nutrient fertilizers or those with only two nutrients that have specific subheadings within 3104 (e.g., potassium sulfate under 3104.20) into this residual category. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to avoid these errors and ensure accurate classification based on the most specific heading or subheading.
How should importers classify products under HS 310490?
The correct procedure for classifying products under HS 310490 involves a systematic approach. Importers and customs brokers must first identify the precise composition and primary function of the product. They should consult the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the product is a mineral or chemical fertilizer containing nitrogen, phosphorus, or potassium, and it does not fit into the more specific subheadings of 3104 (e.g., potassium chloride, potassium sulfate) or is not a compound fertilizer with all three nutrients (3105), then 310490 is the appropriate classification.
How is the duty calculated for products under HS 310490?
A shipment of 10 metric tons of potassium nitrate, declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($8,000 USD × 0.05 = $400.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 3104.90.00. It is important to note that specific product descriptions and origin can influence the final duty rate.
Which trade agreements reduce duties for HS 310490?
Several free trade agreements may reduce the applicable duty rate for HS 310490, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duties for eligible products from designated developing countries, such as India. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 310490, covering 'other' mineral or chemical fertilizers, not elsewhere specified?
The Most Favored Nation (MFN) duty rate for HS code 310490 is typically Free (0.00%) in many major trading blocs, including the United States (USITC Harmonized Tariff Schedule) and the United Kingdom (UK Trade Tariff). The European Union's TARIC system also generally lists a 0.00% duty rate for this classification. It is crucial to verify specific rates based on the country of import and origin of the goods, as preferential agreements or specific national regulations can apply.
How is HS code 310490 defined, and what types of products fall under 'other' mineral or chemical fertilizers?
HS code 310490 is a residual category within Chapter 31 of the Harmonized System, which deals with 'Fertilizers'. It applies to mineral or chemical fertilizers that are not specifically covered by preceding headings (3101 to 3104.80). This includes products like potassium sulfate (if not classified elsewhere), magnesium sulfate, and various compound fertilizers where the nutrient content does not meet the specific criteria for other headings. Classification relies on the chemical composition and the absence of specific enumeration in other HS codes.
What documentation is typically required when importing goods classified under HS code 310490?
Standard import documentation for HS code 310490 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific fertilizer product, additional documents may be required. These could include a certificate of origin, phytosanitary certificates (if plant-related components are present or for pest control), or safety data sheets (SDS) to confirm chemical composition and handling requirements. Always consult the importing country's customs authority for precise requirements.
How are import duties calculated for HS code 310490 if a duty rate other than Free were applicable?
While typically duty-free, if a specific import duty were applied to HS code 310490 (e.g., a hypothetical 5% ad valorem rate), the duty would be calculated based on the customs value of the imported goods. For example, if you imported 1,000 kg of a fertilizer valued at $500 USD, and the duty rate was 5% ad valorem, the duty would be calculated as: 5% of $500 USD = $25 USD. If a specific duty rate (e.g., $10 per 100 kg) were in place, the calculation would be: (1,000 kg / 100 kg) * $10/100kg = $100 USD. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the destination country's customs tariff.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 310490?
Given that the standard MFN duty rate for HS code 310490 is often Free (0.00%), preferential duty rates under trade agreements like the USMCA (United States-Mexico-Canada Agreement) or various EU Free Trade Agreements are unlikely to provide further reduction. However, importers must still ensure that the goods meet the rules of origin stipulated in the relevant trade agreement to qualify for any potential benefits, including simplified customs procedures or exemption from certain taxes, even if the duty rate remains 0.00%.