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3101 Animal or vegetable fertilisers Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
3102 Nitrogenous fertilisers Mineral or chemical fertilisers, nitrogenous.
3103 Phosphatic fertilisers Mineral or chemical fertilisers, phosphatic.
3104 Potassic fertilisers Mineral or chemical fertilisers, potassic.
3105 Compounds fertilisers Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
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Chapter 31 : Fertilizers

Notes.

1. This Chapter does not cover :

(a) Animal blood of heading 05.11;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

2. Heading 31.02 applies only to the following goods, provided that 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 :

(¥¡) Sodium nitrate, whether or not pure;

(¥¢) Ammonium nitrate, whether or not pure;

(¥£) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(¥¤) Ammonium sulphate, whether or not pure;

(¥¥) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(¥¦) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(¥§) Calcium cyanamide, whether or not pure or treated with oil;

(¥¨) Urea, whether or not pure.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together.

(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(d) Liquid fertilisers consisting of the goods of subparagraph (a) (¥¢) or (¥¨) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3. Heading 31.03 applies only to the following goods, provided that 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 :

(¥¡) Basic slag;

(¥¢) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;

(¥£) Superphosphates (single, double or triple);

(¥¤) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4. Heading 31.04 applies only to the following goods, provided that 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 :

(¥¡) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(¥¢) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

(¥£) Potassium sulphate, whether or not pure;

(¥¤) Magnesium potassium sulphate, whether or not pure.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together.

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogen-orthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.

6. For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

GENERAL
This Chapter covers most products in general use as natural or artificial fertilisers.
On the other hand, the Chapter does not cover products which improve rather than fertilise the soil, such as :

(a) Lime (heading 25.22).

(b) Marl and leaf mould (whether or not naturally containing small quantities of the fertilising elements nitrogen, phosphorus or potassium) (heading 25.30).

(c) Peat (heading 27.03).
This Chapter also excludes micronutrient preparations which are applied to seeds, to foliage or to soil to assist in seed germination and plant growth. They may contain small amounts of the fertilising elements nitrogen, phosphorus and potassium, but not as essential constituents (e.g., heading 38.24).
It also excludes prepared plant growing media such as potting soils, based on peat or mixtures of peat and sand or of peat and clay (heading 27.03) and mixtures of earth, sand, clay, etc. (heading 38.24). All these products may contain small quantities of the fertilising elements nitrogen, phosphorus or potassium.

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