HS 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 DEFINITION & DISAMBIGUATION
HS Heading 3105 encompasses 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. It classifies 8 6-digit WCO subheadings within Chapter 31 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 3105
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 3105.10 | Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | 31 | View 3105.10 Package → |
| 3105.20 | Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium | 31 | View 3105.20 Package → |
| 3105.30 | 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, Diammonium hydrogenorthophosphate (Diammonium phosphate) | 31 | View 3105.30 Package → |
| 3105.40 | 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, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate) | 31 | View 3105.40 Package → |
| 3105.51 | Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus, Containing nitrates and phosphates | 31 | View 3105.51 Package → |
| 3105.59 | Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus, Other | 31 | View 3105.59 Package → |
| 3105.60 | Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium | 31 | View 3105.60 Package → |
| 3105.90 | Other | 31 | View 3105.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 3105
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 3105 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 3105 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 3105 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 3105?
HS 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, grouping 8 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 3105?
Subheadings under Heading 3105 range from 3105.11 to 3105.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 3105?
US MFN general duty rates for Heading 3105 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 3105?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 3105?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 3105?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 3105 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 3105?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 3105?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 3105?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.