HS 310560 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
Quick Answer: Mineral or chemical fertilizers containing both phosphorus and potassium imported under HS 3105.60 enter the UK at 2.00%, the EU at 3.20%, and the US duty-free under the Most Favored Nation (MFN) rate. This classification specifically covers compound fertilizers that provide both phosphorus (P) and potassium (K) as their primary fertilizing elements, excluding those with nitrogen. Importers should verify specific product composition against the WCO Explanatory Notes and national tariff schedules to ensure correct classification. According to CustomTariffs data, these rates reflect standard MFN treatment across these major markets, though preferential rates may apply under specific trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105600000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105600000 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105600000 | 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 310560 cover?
This subheading covers mineral or chemical fertilizers that contain both phosphorus and potassium as their primary fertilizing elements. According to the World Customs Organization's Harmonized System Nomenclature, these are typically compounds or mixtures where phosphorus and potassium are present in a form suitable for agricultural application. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that products solely or primarily delivering these two essential nutrients fall under this classification, excluding those with significant nitrogen content unless it is incidental.
What falls outside HS 310560?
The following products are excluded from HS 310560: fertilizers containing nitrogen in addition to phosphorus and potassium (which are classified under 3105.20), fertilizers containing only one of the two fertilizing elements (phosphorus or potassium), and mineral or chemical products not intended for use as fertilizers. For instance, pure potassium chloride (MOP) or pure potassium sulfate (SOP) would be classified under 3104, while diammonium phosphate (DAP) would fall under 3105.30 if phosphorus is the sole fertilizing element listed, or under a different subheading if nitrogen is also a primary component.
What are common classification mistakes for HS 310560?
A common error is misinterpreting the primary fertilizing elements. If a product contains significant amounts of nitrogen alongside phosphorus and potassium, it may incorrectly be classified under 310560. General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System states that mixtures or composite goods shall be classified as if they consisted of the material or component which gives them their essential character. Importers must carefully review the chemical composition and intended use to ensure the product's essential character is indeed the combination of phosphorus and potassium.
How should importers classify products under HS 310560?
The correct procedure for classifying products under HS 310560 involves a thorough examination of the product's chemical composition and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and compare the product's specifications against the descriptions within Chapter 31. Key considerations include the percentage of phosphorus (P₂O₅) and potassium (K₂O) content, and the absence or incidental presence of other primary fertilizing elements like nitrogen.
How is the duty calculated for products under HS 310560?
A shipment of 1,000 kilograms of potassium sulfate (SOP) with a declared customs value of $750 USD, intended for use as a fertilizer, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 0.0% ad valorem as per the USITC Harmonized Tariff Schedule for this specific product, the duty would be $0.00 (0.0% × $750). If, hypothetically, a duty of 2.5% ad valorem applied, the duty would be $18.75 (2.5% × $750).
Which trade agreements reduce duties for HS 310560?
Several free trade agreements may reduce the applicable duty rate for HS 310560, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may enter duty-free. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), duties might be reduced or eliminated, often requiring a GSP Form A. Documentation requirements typically include a self-certified origin statement for USMCA or a specific certificate of origin for other agreements, depending on the importing country's regulations.
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FAQ
What are the import duty rates for HS code 310560, covering mineral or chemical fertilizers with both phosphorus and potassium?
The import duty rates for HS code 310560 vary by country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 2.00% ad valorem. However, preferential rates may apply. For instance, goods from Canada or Mexico under USMCA may be eligible for a 0% duty rate. It is crucial to consult the specific tariff schedule of the importing country and any applicable trade agreements for precise rates. The USITC provides detailed tariff information.
What specific criteria must a fertilizer meet to be classified under HS code 310560?
To be classified under HS code 310560, the product must be a mineral or chemical fertilizer that explicitly contains both of the primary fertilizing elements: phosphorus (P) and potassium (K). This means the product's composition must clearly indicate the presence and intended use of these two elements for plant nutrition. Products containing only one of these elements, or other elements like nitrogen, would fall under different HS codes. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the scope of this heading.
What documentation is typically required for importing goods classified under HS code 310560?
When importing fertilizers under HS code 310560, importers and customs brokers should be prepared to provide a commercial invoice, a packing list, and a bill of lading or air waybill. Additionally, a certificate of analysis (CoA) is often required to verify the composition and nutrient content (phosphorus and potassium) of the fertilizer, ensuring it meets the classification criteria. Depending on the importing country's regulations, specific import permits or declarations related to agricultural products or chemical substances may also be necessary. Always check the specific import requirements of the destination country.
How is the import duty for HS code 310560 calculated, and can you provide an example?
The import duty for HS code 310560 is typically calculated as a percentage of the declared value of the goods (ad valorem). For example, if the MFN duty rate in the US is 2.00% and you are importing a shipment of fertilizer valued at $10,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate = $10,000 USD × 2.00% = $200 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always refer to the official tariff schedule for the correct calculation method.
Are there common trade agreements that offer reduced or duty-free entry for HS code 310560 into major markets like the US or EU?
Yes, trade agreements can significantly impact duty rates for HS code 310560. For instance, under the United States-Mexico-Canada Agreement (USMCA), fertilizers originating from Canada or Mexico may benefit from duty-free entry into the US. In the European Union, the EU TARIC system details preferential rates available through agreements with various countries and blocs, which could reduce or eliminate duties on qualifying fertilizers. Importers should verify the rules of origin for their specific product and the terms of any applicable trade agreement to claim preferential treatment.