HS Code 3105.10 : Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg is 3105.10. Under the 2026 Costa Rica (Aduanas), the representative MFN general duty rate is 0% [Dirección General de Aduanas (DGA)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 31
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Heading 3105
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Subheading .10
.10
Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026)
3105.10
MODULE 5: COSTA RICA IMPORT DUTY & 13% IVA BREAKDOWN
Import VAT / Tax Rate
13% IVA
Local Tax Rate
Notice: Costa Rica customs entry, tariff classification, MFN duty rates, and 13% IVA are governed by Dirección General de Aduanas (DGA). Always verify declarable lines with Dirección General de Aduanas (DGA) prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
EU CBAM Covered Sector
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
MODULE 11: Dirección General de Aduanas Costa Rica Advance Ruling System
Legally binding advance tariff rulings issued by Dirección General de Aduanas Costa Rica for HS 3105.10.
Query official Customs portal:
Search Official Customs Portal for 3105.10 →Costa Rica Declarable Tariff Schedule (3105.10)
National line-level (8/10-digit) detail for Costa Rica (Aduanas): coverage in progress.
Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Dirección General de Aduanas (DGA)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3105.20 | Subheading under Heading 3105 | Compare Subheading 3105.20 → |
| 3105.30 | Subheading under Heading 3105 | Compare Subheading 3105.30 → |
| 3105.40 | Subheading under Heading 3105 | Compare Subheading 3105.40 → |
| 3105.51 | Subheading under Heading 3105 | Compare Subheading 3105.51 → |
| 3105.59 | Subheading under Heading 3105 | Compare Subheading 3105.59 → |
| 3105.60 | Subheading under Heading 3105 | Compare Subheading 3105.60 → |
| 3105.90 | Subheading under Heading 3105 | Compare Subheading 3105.90 → |
Official Primary Sources & Authority References
USITC HTS Chapter 31 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
CBP CROSS Ruling Database (3105.10) ↗
Binding customs classification precedents for Heading 3105.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg?
Under WCO Harmonized System 2022 and United States (USITC HTS), Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg is classified under HS 3105.10 (Heading 3105, Chapter 31). The representative CR MFN general duty rate is 0%.
How is HS 3105.10 distinguished within Heading 3105 (Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg)?
Heading 3105 covers Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. Subheading 3105.10 specifically isolates Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3105.
What are the primary candidate subheadings related to HS 3105.10?
Related subheadings under Heading 3105 include 3105.20, 3105.30, 3105.40, 3105.51, 3105.59, 3105.60, 3105.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3105.10 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg?
Commercial shipments of Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3105.10?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3105.10 in Costa Rica?
Commercial imports of Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg under HS 3105.10 into Costa Rica are subject to 13% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Costa Rica?
The customs de minimis threshold for import shipments into Costa Rica is US$50. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Costa Rica?
Customs declarations, import duty assessments, and Costa Rica DGA Advance Ruling System for HS 3105.10 are administered by Dirección General de Aduanas (DGA).
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