CHAPTER 31 FERTILISERS

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CHAPTER 31
FERTILISERS

Notes:

1. This Chapter does not cover :

(a) Animal blood of Chapter 5;

(b) Separate chemically denned compounds [other than those answering to the descriptions in Note 2(A), 3(A), 4(A) or 5 below];

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g. each, of heading No. 38.24; optical elements of potassium chloride (heading No. 90.01).

2. Heading No. 31.02 applies only to the following goods :

(A) Goods which answer to one or other of the descriptions givenbelow:

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(viii) Urea, whether or not pure.

(B) Fertilizers consisting of any of the goods described in (A) above mixed together.

(C) Fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(D) Liquid fertilizers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3. Heading No. 31.03 applies only to the following goods :

(A) Goods which answer to one or other of the descriptions given below :

(i) Basic slag;

(ii) Natural phosphates of Chapter 25, calcined or further heat-treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogenorthophosphate containing not less than 0.2 per cent by weight of flourine calculated on the dry anhydrous product.

(B) Fertilizers consisting of any of the goods described in (A) above, mixed together, but with no account being taken of the flourine content limit.

above, but with no account being taken of the flourine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4. Heading No. 31.04 applies only to the following goods :

(A) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(B) Fertilizers consisting of any of the goods described in (A) above mixed together.

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading No. 31.05.

6. For the purposes of heading No. 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
31.01	3101.00	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; Fertilisers produced by the mixing or chemical treatment of animal or vegetable products	Nil
31.02	3102.00	Mineral or chemical fertilisers, Nitrogenous	16%
31.03	3103.00	Mineral or chemical fertilisers, Phosphatic	16%
31.04	3104.00	Mineral or chemical fertilisers, potassic	16%
31.05	3105.00	Mineral or chemical fertilisers, containing two or three of the fertilising elements, nitrogen, phosphorous and potassium; other fertilisers	16%