HS 310551 Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus
Quick Answer: Mineral or chemical fertilizers containing both nitrogen and phosphorus imported under HS 3105.51 enter the United States duty-free, the United Kingdom at 6.50%, and the European Union with varying rates. This classification specifically covers compound fertilizers that provide both nitrogen and phosphorus to plants, excluding those where one of these elements is absent or where the product is primarily a single-element fertilizer with a minor addition of the other. Importers should verify specific EU TARIC codes for precise duty assessments. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105510000 | — | — | — |
| 3105510020 | 6.50 % | — | — |
| 3105510040 | 6.50 % | — | — |
| 3105510010 | 6.50 % | — | — |
| 3105510030 | 6.50 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105510000 | — | — | — |
| 3105510010 | — | — | — |
| 3105510020 | — | — | — |
| 3105510030 | — | — | — |
| 3105510040 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105510000 | 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 to Classify This HS Code?
What products does HS 310551 cover?
This subheading covers "Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus" not elsewhere specified within Heading 3105. According to the World Customs Organization's Harmonized System Nomenclature, this includes compound fertilisers where both nitrogen (N) and phosphorus (P) are present as essential fertilising elements, and which are not specifically enumerated in preceding subheadings of 3105. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, confirming that these are typically granular or powdered mixtures designed to provide both macronutrients for plant growth.
What falls outside HS 310551?
The following products are excluded from HS 310551: fertilisers containing only one of the fertilising elements nitrogen or phosphorus, or those containing other fertilising elements in addition to nitrogen and phosphorus but not nitrogen and phosphorus together as the primary components. For instance, pure urea (nitrogen fertiliser) is classified under 3102, and superphosphate (phosphorus fertiliser) under 3103. Also excluded are mineral or chemical products not primarily intended for use as fertilisers, even if they contain nitrogen and phosphorus, such as certain industrial chemicals or animal feed supplements.
What are common classification mistakes for HS 310551?
A common error is misinterpreting the requirement for "the two fertilising elements nitrogen and phosphorus" to be present. Importers may mistakenly classify products containing only nitrogen or only phosphorus, or those where these elements are not the primary fertilising components, under this subheading. Additionally, confusion can arise with mixed fertilisers containing potassium (K) alongside nitrogen and phosphorus, which may fall under different subheadings of 3105 depending on the specific composition and the order of enumeration in the tariff schedule. Adherence to General Rule of Interpretation (GRI) 3 is crucial for compound goods.
How should importers classify products under HS 310551?
The correct procedure for classifying products under HS 310551 involves a thorough analysis of the product's chemical composition and intended use. Importers and customs brokers must first confirm that the product contains both nitrogen and phosphorus as fertilising elements. Next, they should consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to ensure the product is not specifically covered by a more precise subheading within Heading 3105 or elsewhere in Chapter 31. Reviewing product literature and laboratory analysis reports is essential for accurate determination.
How is the duty calculated for products under HS 310551?
A shipment of 10 metric tons of Diammonium Phosphate (DAP), a common fertiliser containing nitrogen and phosphorus, declared at a customs value of $4,000 USD, would attract a US duty. Under the USITC Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate for HS 310551 is 0% ad valorem. Therefore, the duty amount would be $0.00 (0% × $4,000 USD). This calculation is based on the declared value and the duty rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 310551?
Several free trade agreements may reduce the applicable duty rate for HS 310551, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fertilisers from Canada and Mexico can enter the United States duty-free. Similarly, the EU's Generalised Scheme of Preferences (GSP) can offer preferential rates, often "Free," for originating goods from eligible developing countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3105.51?
For HS code 3105.51, which covers 'Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus', the Most Favored Nation (MFN) duty rate in the United States is 6.50% ad valorem. However, preferential rates may apply under various trade agreements. For instance, goods originating from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) and relevant trade agreements for the most accurate and up-to-date tariff information.
How is the duty calculated for imports under HS 3105.51?
The duty for HS code 3105.51 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For example, if a shipment of fertilizer classified under 3105.51 has a customs value of $10,000 and the applicable duty rate is 6.50%, the calculated duty would be $10,000 * 0.0650 = $650. Importers must ensure accurate valuation of their goods for correct duty assessment.
What are the key classification criteria for HS 3105.51?
HS code 3105.51 specifically applies to mineral or chemical fertilizers that contain both nitrogen (N) and phosphorus (P) as essential fertilizing elements, but do not fall under more specific headings within Chapter 31. This includes compound fertilizers where N and P are present in specific proportions, as well as mixtures. It's important to distinguish this code from single-nutrient fertilizers or those containing other primary nutrients like potassium in significant quantities, which might be classified elsewhere. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
What documentation is typically required for importing goods under HS 3105.51?
When importing fertilizers under HS code 3105.51, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the destination country's regulations and the specific composition of the fertilizer, importers may need to provide a Certificate of Analysis (CoA) from the manufacturer, confirming the nutrient content (nitrogen and phosphorus levels) and absence of harmful substances. Some countries may also require specific import permits or registrations from their agricultural or environmental agencies. Consulting the importing country's customs authority is recommended.
Are there specific trade agreements that offer preferential duty rates for HS 3105.51?
Yes, several trade agreements can provide preferential duty rates for HS code 3105.51. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada and Mexico are generally duty-free. Similarly, the European Union's TARIC system and the UK Trade Tariff detail preferential rates for goods imported from countries with which the EU or UK have Free Trade Agreements (FTAs). Importers must ensure they have a valid Certificate of Origin to claim these preferential rates. Always verify the specific provisions and origin requirements of the applicable trade agreement.