HS 310559 Other
Quick Answer: Fertilizers containing two or more of the agricultural fertilizers enumerated in heading 3105, not elsewhere specified, imported under HS 310559 enter the UK at 6.50% ad valorem, the EU with no specific MFN duty rate listed, and the US duty-free under the MFN rate. This residual classification applies to mixed fertilizers that do not fit into more specific categories within Chapter 31, such as those containing nitrates, phosphates, potassium, or urea, but are not solely comprised of these. Importers should verify specific product composition against the WCO's Explanatory Notes and consult CustomTariffs for precise duty rates applicable to their destination market, as variations may exist based on trade agreements or specific product formulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105590000 | — | — | — |
| 3105590020 | 6.50 % | — | — |
| 3105590040 | 6.50 % | — | — |
| 3105590010 | 6.50 % | — | — |
| 3105590030 | 6.50 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105590040 | — | — | — |
| 3105590000 | — | — | — |
| 3105590010 | — | — | — |
| 3105590020 | — | — | — |
| 3105590030 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105590000 | 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 310559 cover?
This subheading covers other mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium, not elsewhere specified or included. According to the World Customs Organization's Harmonized System Nomenclature, this category is for compound fertilizers that do not fit into more specific subheadings within heading 3105, provided they contain at least two of the primary macronutrients: nitrogen (N), phosphorus (P), and potassium (K). For example, a fertilizer blend of ammonium nitrate and potassium chloride, with no other significant components, would fall here if not specifically listed elsewhere.
What falls outside HS 310559?
The following products are excluded from HS 310559: single-nutrient fertilizers (e.g., urea, diammonium phosphate), compound fertilizers containing all three primary nutrients (N, P, and K) that are specifically enumerated in other subheadings of 3105, and organic fertilizers. For instance, pure potassium chloride (Muriate of Potash) is classified under 3104.20, and a fertilizer containing nitrogen, phosphorus, and potassium in a specific ratio might be classified under 3105.20 if it meets those criteria. Animal excreta, even if used as fertilizer, are typically classified under heading 2302.
What are common classification mistakes for HS 310559?
A common error is misinterpreting the "other" designation. Importers may incorrectly classify compound fertilizers that have specific descriptions in other subheadings of 3105 into 3105.59. For example, fertilizers containing all three primary nutrients (N, P, and K) are often classified under 3105.20 if they are not specifically enumerated elsewhere. Furthermore, mixtures of fertilizers with non-fertilizing substances, where the fertilizer is not the predominant component by weight or value, may be incorrectly classified here, violating General Rule of Interpretation (GRI) 3(b) or 3(c) if the mixture is considered a composite good.
How should importers classify products under HS 310559?
The correct procedure for classifying products under HS 3105.59 involves a thorough analysis of the product's composition and intended use. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System for Chapter 31 and the specific national tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database. If a product contains nitrogen, phosphorus, and potassium, but does not precisely match the description of any other subheading within heading 3105, and is not an organic fertilizer or a single-nutrient fertilizer, then 3105.59 is the appropriate classification.
How is the duty calculated for products under HS 310559?
A shipment of 10 metric tons of a compound fertilizer containing ammonium nitrate and potassium sulfate, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the customs value ($5,000 USD × 0.035 = $175.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3105.59.00.00.
Which trade agreements reduce duties for HS 310559?
Several free trade agreements may reduce the applicable duty rate for HS 3105.59, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A certificate for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 310559, and how are they calculated?
HS code 310559 covers 'Other' mineral or chemical fertilizers, not elsewhere specified. The Most Favored Nation (MFN) duty rate in the United States is 6.50% ad valorem. For example, if you import goods valued at $10,000, the duty would be $10,000 \times 0.0650 = $650. Preferential duty rates may apply under various Free Trade Agreements (FTAs) that the US is a party to. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and any applicable preferential treatment.
What specific criteria determine if a fertilizer falls under HS code 310559?
HS code 310559 is a residual category for mineral or chemical fertilizers that are not specifically classified under other headings within Chapter 31 of the Harmonized System. This includes fertilizers containing two or more of the fertilizing elements nitrogen, phosphorus, and potassium, as well as other fertilizers not covered by 3105.10 through 3105.51. Classification depends on the chemical composition and the absence of specific listing in more precise HS codes. If a fertilizer does not meet the criteria for other more specific codes (e.g., compound fertilizers of nitrogen, phosphorus, and potassium, or those containing specific elements like magnesium or calcium), it will likely be classified here.
What documentation is typically required for importing goods classified under HS 310559?
For imports under HS code 310559, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the specific product and its intended use, you may need a certificate of origin to claim preferential duty rates. For fertilizers, it is also advisable to have a product specification sheet or chemical analysis report to confirm its composition and ensure compliance with any relevant agricultural or environmental regulations in the importing country. Consult U.S. Customs and Border Protection (CBP) guidelines for a comprehensive list.
Do trade agreements, such as USMCA or CAFTA-DR, offer preferential duty rates for HS code 310559?
Yes, trade agreements can significantly impact duty rates for HS code 310559. For instance, under the United States-Mexico-Canada Agreement (USMCA), certain goods may qualify for preferential treatment if they meet the rules of origin. Similarly, other agreements like the Central America-Dominican Republic Free Trade Agreement (CAFTA-DR) might offer reduced or free entry for qualifying products. Importers must verify the specific rules of origin and eligibility requirements for each trade agreement to determine if preferential rates apply to their shipments. The HTSUS provides details on preferential rates by country.
How is the duty calculated for HS 310559 if the fertilizer is sold by weight rather than value?
While the primary duty rate for HS 310559 in the U.S. is ad valorem (based on value), some specific fertilizer products or certain trade agreements might introduce specific duties (e.g., per metric ton). However, for the standard 6.50% ad valorem rate, the duty is calculated based on the declared value of the goods. If a product were subject to a specific duty, the calculation would be rate per unit × quantity. For example, if a fertilizer under this code had a specific duty of $10 per metric ton and you imported 50 metric tons, the duty would be $10/metric ton \times 50 metric tons = $500. Always confirm the exact duty basis (ad valorem, specific, or compound) in the HTSUS.