HS 310510 Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Quick Answer: Fertilizers in tablets or similar forms, or in packages not exceeding 10 kg gross weight, imported under HS 310510 enter the UK at 6.50%, the EU at 6.50%, and the US duty-free. This classification specifically applies to solid fertilizers presented in small, pre-portioned formats or in retail packaging suitable for direct consumer use, distinguishing them from bulk fertilizers. Importers should verify the exact packaging weight and presentation to ensure correct classification. According to CustomTariffs data, while the US offers duty-free entry, significant ad valorem duties apply in the EU and UK, necessitating careful cost analysis for trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105100010 | 6.50 % | — | — |
| 3105100030 | 6.50 % | — | — |
| 3105100050 | 6.50 % | — | — |
| 3105100000 | — | — | — |
| 3105100020 | 6.50 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105100010 | 6.50 % | — | — |
| 3105100020 | 6.50 % | — | — |
| 3105100030 | 6.50 % | — | — |
| 3105100040 | 6.50 % | — | — |
| 3105100050 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105100000 | Free | — | ["kg"] |
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 to Classify This HS Code?
What products does HS 310510 cover?
This subheading covers goods of Chapter 31, specifically fertilizers, presented in a form that is either tablets, pastilles, or similar forms, or packaged in containers with a gross weight not exceeding 10 kilograms. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes a wide array of nutrient preparations for agricultural or horticultural use, provided they meet the specified physical presentation and weight limitations.
What falls outside HS 310510?
The following products are excluded from HS 310510: fertilizers in bulk, loose form, or in packages exceeding 10 kilograms gross weight, as these would be classified under other subheadings within heading 3105. Additionally, products that are not primarily fertilizers, even if they contain nutrients, such as soil conditioners or animal feed supplements not intended for direct plant nutrition, are classified elsewhere. For instance, bulk urea for industrial use falls under a different heading entirely.
What are common classification mistakes for HS 310510?
A common error is misinterpreting the "tablets or similar forms" criterion, leading to the incorrect classification of granular or powdered fertilizers that are not specifically compressed into a solid form. Another mistake involves overlooking the gross weight limitation of 10 kilograms; packages exceeding this weight, even if containing the same product, must be classified under a different subheading. This often occurs when larger retail or commercial packaging is not carefully weighed.
How should importers classify products under HS 310510?
The correct procedure for classifying products under HS 310510 involves a two-step verification process. First, confirm that the product is indeed a fertilizer falling under Chapter 31. Second, ascertain its physical form; it must be in tablets, pastilles, or similar compressed forms, or if in a different presentation, the gross weight of the package must not exceed 10 kilograms. Importers and customs brokers should consult the specific product's packaging and the official tariff schedule for definitive guidance.
How is the duty calculated for products under HS 310510?
A 5 kg package of NPK fertilizer tablets, declared at a customs value of $25.00 USD, would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) duty rate of Free (0%) published in the USITC Harmonized Tariff Schedule for HS 3105.10.9000, as many fertilizers are duty-free under this provision when imported into the United States.
Which trade agreements reduce duties for HS 310510?
Several free trade agreements may reduce the applicable duty rate for HS 310510, including the United States-Mexico-Canada Agreement (USMCA), under which originating goods from Canada and Mexico may be classified as Free. For imports into the European Union, agreements with countries like the United Kingdom may offer preferential rates, often Free, provided the goods meet origin criteria and are accompanied by an EUR.1 movement certificate. The GSP (Generalized System of Preferences) may also offer reduced or Free rates for eligible developing countries.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the applicable duty rates for HS code 310510 from the United States, the European Union, and the United Kingdom?
For HS code 310510, the Most Favored Nation (MFN) duty rate in the United States is 6.50% ad valorem. In the European Union, under the TARIC system, the rate is typically 6.50% ad valorem, though specific agricultural levies might apply. The UK Trade Tariff also lists a duty rate of 6.50% ad valorem. It is crucial to verify these rates against the latest official publications from the US International Trade Commission (USITC), the EU TARIC database, and the UK government's Trade Tariff for the most current and specific information, as rates can change and may be subject to specific trade agreements or origin rules.
How is the 'tablets or similar forms' criterion applied for classification under HS 310510?
HS code 310510 covers 'Mineral or chemical fertilizers, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg'. The 'tablets or similar forms' refers to products that have been processed into discrete, uniform units, such as tablets, pastilles, or granules of a consistent size and shape, designed for ease of application and controlled release. This distinguishes them from bulk powders or liquids. If the fertilizer is in a powder or granular form but not specifically shaped into tablets or similar uniform units, and is packaged in quantities exceeding 10 kg gross weight, it would likely fall under a different subheading, such as 3105.20 (Mixtures of nitrogen, phosphorus and potassium fertilizers) or 3105.90 (Other fertilizers).
What documentation is typically required when importing goods classified under HS 310510?
When importing goods under HS code 310510, standard import documentation is required, including 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 fertilizer, additional documents may be necessary. This could include a Certificate of Origin to claim preferential duty rates under trade agreements, and potentially a phytosanitary certificate or a certificate of analysis to ensure compliance with agricultural and chemical safety standards. Importers and customs brokers should consult the specific import requirements of the destination country's customs authority.
How do trade agreements, such as the USMCA or EU Free Trade Agreements, affect the duty rates for HS code 310510?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 310510 if the goods meet the rules of origin stipulated in the agreement. For example, if fertilizers originating from a country that is party to the United States-Mexico-Canada Agreement (USMCA) are imported into the US, Mexico, or Canada, they may qualify for a Free (0%) duty rate, provided the necessary Certificate of Origin is submitted. Similarly, fertilizers originating from countries with Free Trade Agreements (FTAs) with the European Union or the United Kingdom may also benefit from reduced or zero duty rates. Importers must ensure they have the proper documentation, such as a valid Certificate of Origin, to substantiate their claim for preferential treatment.
Can you provide a concrete example of how duty is calculated for HS code 310510?
Certainly. Let's assume an importer in the United States is bringing in 500 packages of fertilizer tablets, each package weighing 2 kg gross weight, for a total gross weight of 1000 kg. The declared value of the shipment is $2,500 USD. The MFN duty rate for HS 310510 is 6.50% ad valorem. The duty calculation would be based on the value of the goods: Duty = Declared Value × Duty Rate. Duty = $2,500 USD × 6.50% = $162.50 USD. In this scenario, the importer would pay $162.50 USD in customs duties. If the goods were eligible for preferential treatment under a Free Trade Agreement, and the correct documentation was provided, the duty could potentially be Free (0%).