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This heading applies only to the following goods, provided they are not put up in the forms or packages described in heading 31.05 :
(A) Goods which answer to one or other of the descriptions given below : (1) Superphosphates (single, double or triple) (soluble phosphates). Single superphosphate is obtained by the action of sulphuric acid on natural phosphates or powdered bone. Double and triple superphosphates are obtained by the action of phosphoric acid on these materials. (2) Basic slag (also known as "Thomas slag", "Thomas phosphates", "phosphatic slag" or "metallurgical phosphates"). It is a by-product of the manufacture of steel from phosphatic iron in basic furnaces or converters. (3) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities. (4) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product. Calcium hydrogen-orthophosphate containing less than 0.2 % by weight of fluorine calculated on the dry anhydrous product is classified in heading 28.35.
It should be noted that the mineral or chemical products described in the limitative list above are classified in this heading even when they are clearly not to be used as fertilisers.
On the other hand, the heading does not include phosphatic products, whether chemically defined (such as sodium phosphate, heading 28.35) or not, which are not described above, even if used as fertilisers. (B) Fertilisers consisting of any of the goods referred to in paragraph (A) above, but with no account being taken of the fluorine content limit as indicated in paragraph (A) (4) above, mixed together (e.g., a fertiliser consisting of superphosphates mixed with calcium hydrogenorthophosphate). (C) Fertilisers consisting of any of the products described in paragraph (A) or (B) above, but with no account being taken of the fluorine content limit as indicated in
paragraph (A) (4) above, mixed with chalk, gypsum or other inorganic non-fertilising substances (e.g., fertilisers consisting of superphosphates mixed with dolomite, or of superphosphates mixed with borax).
It should be noted that, contrary to the case of paragraph (A) above, mixtures falling in paragraph (B) or (C) are classified in the heading only if of a kind used as fertilisers. Subject to this condition, the mixtures may be in any proportions and without regard for the fluorine content limit prescribed in paragraph (A) (4) above.
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clhs@clhs.co.kr 
070-4214-8300