Analysis
Heading 3103 of the Harmonized Tariff Schedule covers mineral or chemical fertilizers, phosphatic. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
Every one of its 3 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 3103.11 (unnamed, 1 line), 3103.19 (unnamed, 1 line) and 3103.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Phosphatic Fertilizer Manufacturing (325312). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3103.11.00 | Containing by weight 35 percent or more of diphosphorous pentaoxide (P2O5) | Free |
| 3103.19.00 | Superphosphates: other | Free |
| 3103.90.01 | Mineral or chemical fertilizers, phosphatic: other | Free |