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31.04 - Mineral or chemical fertilisers, potassic.
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) Potassium chloride, whether or not pure, but not including cultured crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24, nor optical elements of potassium chloride (heading 90.01). (2) Potassium sulphate, whether or not pure. (3) Crude natural potassium salts (carnallite, kainite, sylvite, etc.). (4) Magnesium potassium sulphate, whether or not pure.
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 potassic products, whether chemically defined (such as potassium carbonate of heading 28.36) 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 mixed together (e.g., a fertiliser consisting of a mixture of potassium chloride and potassium sulphate). It should be noted that, contrary to the case of paragraph (A) above, mixtures falling in paragraph (B) are classified in the heading only if of a kind used as fertilisers.
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