HS 310590 Other
Quick Answer: Fertilizers imported under HS 3105.90 enter the UK at rates up to 6.50% ad valorem and the US duty-free under the MFN rate. This residual classification, designated "Other," applies to mineral or chemical fertilizers not specifically enumerated in preceding HS 3105 subheadings. It typically covers complex fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus, and potassium, where other specific classifications do not apply. Importers should consult the specific tariff schedule for the destination country to confirm the exact duty rate and any applicable preferential trade agreements. According to CustomTariffs data, the EU also has specific classifications within Chapter 31 that may supersede this general code.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105902000 | — | — | — |
| 3105902030 | 6.50 % | — | — |
| 3105902050 | 6.50 % | — | — |
| 3105902090 | 6.00 % | — | — |
| 3105908010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105908000 | — | — | — |
| 3105900000 | — | — | — |
| 3105902060 | — | — | — |
| 3105902090 | — | — | — |
| 3105902000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105900010 | — | — | ["t"] |
| 31059000 | Free | — | — |
| 3105900050 | — | — | ["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 310590 cover?
This subheading covers mineral or chemical fertilizers not specified or included elsewhere in Heading 3105, which pertains to mineral or chemical fertilizers containing two or three of the nutrient elements nitrogen, phosphorus and potassium; other fertilizers; and goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 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 "Other" category is a residual one for fertilizers that do not fit the more specific descriptions within Heading 3105, such as compound fertilizers or those with specific nutrient combinations.
What falls outside HS 310590?
The following products are excluded from HS 310590: compound fertilizers containing two or three of the nutrient elements nitrogen, phosphorus and potassium (classified under 3105.20), fertilizers containing the nutrient elements nitrogen, phosphorus and potassium (classified under 3105.30 to 3105.60), and goods of Chapter 31 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg (classified under 3105.90.0000 in some jurisdictions, but generally distinct from bulk industrial fertilizers). For instance, a pre-mixed NPK fertilizer in granular form would not fall under this residual subheading.
What are common classification mistakes for HS 310590?
A common error is misclassifying products that are technically not fertilizers but may contain nutrient elements. For example, certain industrial by-products or soil conditioners that do not primarily function as plant nutrients, even if they contain trace amounts of nitrogen, phosphorus, or potassium, should not be classified under 3105.90. Adherence to General Interpretative Rule 1 (GIR 1) of the Harmonized System, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these mistakes.
How should importers classify products under HS 310590?
The correct procedure for classifying products under HS 310590 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must consult the official WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. If a product is a mineral or chemical fertilizer and does not meet the criteria for any other subheading within Heading 3105, then 3105.90 is the appropriate classification, provided it is not in tablets or small retail packages under 10 kg.
How is the duty calculated for products under HS 310590?
A shipment of 10,000 kg of potassium nitrate, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value: 3.5% of $5,000 = $175.00, and an additional specific duty of $0.02 per kilogram: 10,000 kg * $0.02/kg = $200.00. The total duty is $175.00 + $200.00 = $375.00. This is calculated using the rates published in the USITC Harmonized Tariff Schedule for subheading 3105.90.0000.
Which trade agreements reduce duties for HS 310590?
Several free trade agreements may reduce the applicable duty rate for HS 310590, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for originating goods from Canada and Mexico, provided a valid USMCA certification of origin is submitted. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, often "Free," for eligible goods from developing countries, requiring a GSP Form A. For European Union countries, the EU-UK Trade and Cooperation Agreement can also lead to preferential rates or "Free" entry with appropriate documentation like an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 310590, and how are preferential rates determined?
HS code 310590 covers 'Other' mineral or chemical fertilizers, not specified elsewhere in Chapter 31. The Most Favored Nation (MFN) duty rate in the United States is 6.50% ad valorem. Preferential rates, such as those under Free Trade Agreements (FTAs), can significantly reduce or eliminate these duties. For example, goods originating from countries with an active FTA with the US may qualify for a lower rate, potentially even Free. Importers must ensure they have a valid Certificate of Origin and meet all other FTA requirements to claim preferential treatment. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and specific country-based preferential treatment.
What are the classification criteria for products falling under HS code 310590?
HS code 310590 is a residual category for mineral or chemical fertilizers that do not fit into the more specific headings of 3101 to 3105.20. This includes fertilizers containing two or more of the following fertilizing elements: nitrogen, phosphorus, and potassium, but which are not covered by the preceding subheadings of 3105. Examples might include complex fertilizers with micronutrients or specific chemical compounds not otherwise classified. Classification relies on the chemical composition and intended use as a fertilizer. If a product has fertilizing properties but also other significant uses, careful analysis is needed to determine its primary classification. Referencing the Explanatory Notes to the Harmonized System (WCO) and the USITC's HTSUS General Rules of Interpretation (GRIs) is crucial for accurate classification.
What documentation is typically required for importing goods classified under HS code 310590?
For imports under HS code 310590, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide a detailed product description or specification sheet that clearly outlines the chemical composition and fertilizing elements of the product to substantiate its classification. If claiming preferential duty rates under an FTA, a valid Certificate of Origin is mandatory. Depending on the specific product and its origin, additional certifications or permits related to agricultural products, environmental regulations, or chemical safety may be required by agencies like the Environmental Protection Agency (EPA) or the Department of Agriculture (USDA). Always verify specific import requirements with US Customs and Border Protection (CBP) and relevant government agencies.
How is the import duty for HS code 310590 calculated, and can you provide a numerical example?
The import duty for HS code 310590 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, using the US MFN rate of 6.50%, if an importer declares a shipment of fertilizers under this code with a customs value of $10,000, the duty calculation would be: $10,000 (Customs Value) × 0.0650 (Duty Rate) = $650.00 (Import Duty). Some fertilizers might also have specific duties based on weight or volume, but for 3105.90, the ad valorem rate is the primary method. It is essential to use the correct customs value, which generally includes the cost of the goods, insurance, and freight to the port of entry.
Which major trade agreements might offer reduced or duty-free entry for products classified under HS code 310590?
Products classified under HS code 310590 may benefit from reduced or duty-free entry under various Free Trade Agreements (FTAs) to which the United States is a party. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) might qualify for preferential treatment if they meet the rules of origin. Similarly, other FTAs, such as those with Australia, Chile, or South Korea, could provide preferential rates. Importers must verify the specific rules of origin for each agreement and ensure their goods qualify. Consulting the HTSUS, which details preferential rates by country, and the text of the relevant FTAs is necessary to determine eligibility.