This heading covers :
(a) Animal or vegetable fertilisers, whether or not mixed together or chemically treated; (b) Animal or vegetable products converted into fertilisers by mixing together or chemical treatment (other than bone superphosphates of heading 31.03). However, these products fall in heading 31.05 when put up in the forms or packages described in that heading. The heading includes, inter alia : (1) Guano, which is an accumulation of the excreta and remains of sea birds, found in large quantities on certain islands and coasts. It is both nitrogenous and phosphatic, and is usually a yellowish powder with a strong ammoniacal odour. (2) Excreta, dung, soiled fleece waste and manure, unsuitable for use other than as fertilisers. (3) Rotted vegetable products, unsuitable for use other than as fertilisers. (4) Disintegrated guano. (5) Products resulting from the treatment of leather with sulphuric acid. (6) Compost consisting of rotted waste vegetable and other matter where decay has been accelerated or controlled by treatment with lime, etc. (7) Wool scouring residues. (8) Mixtures of dried blood and bone meal. (9) Stabilised sewage sludge from urban effluent treatment plants. Stabilised sewage sludge is obtained by screening the sewage effluent to remove large objects and settling out grit and heavy non-biological constituents; the remaining sludge is then allowed to air dry or is filtered. The stabilised sludge so obtained contains a high proportion of organic matter and also contains some fertilising elements (e.g., phosphorus and nitrogen). However, such sludge containing other materials (e.g., heavy metals) at a high concentration, which make the stabilised sludge unfit for use as fertilisers, is excluded (heading 38.25). The heading also excludes : (a) Animal blood, whether liquid or dried (heading 05.11). (b) Powdered bone, horn or hoof, or fish waste (Chapter 5). (c) Flours, meals and pellets of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01), and other products covered by Chapter 23 (oil cakes, brewing or distilling dregs, etc.). (d) Ash from bone, wood, peat or coal (heading 26.21). (e) Mixtures of the natural fertilisers of this heading with chemical fertilising substances (heading 31.05). (f) Mixtures of stabilised sewage sludge with potassium or ammonium nitrate (heading 31.05). (g) Parings and other waste of leather; leather dust, powder and flour (heading 41.15).
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