3102

Analysis

Heading 3102 of the Harmonized Tariff Schedule covers mineral or chemical fertilizers, nitrogenous. It divides into 9 six-digit subheadings and 9 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.

Every one of its 9 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 3102.10 (unnamed, 1 line), 3102.21 (unnamed, 1 line), 3102.29 (unnamed, 1 line) and 3102.30 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Nitrogenous Fertilizer Manufacturing (325311). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of duty-free sits at the 50th percentile of the headings in chapter 31.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.