Analysis
HTS 3103.19.00 covers superphosphates: other under heading 3103 (mineral or chemical fertilizers, phosphatic).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 24 tariff lines in chapter 31. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 3103.11.00 (containing by weight 35 percent or more of diphosphorous…, duty-free) and 3103.90.01 (mineral or chemical fertilizers, phosphatic: other, duty-free).
Census statistics map these goods to NAICS 325312 (Phosphatic Fertilizer Manufacturing), an industry of 79 US establishments employing 6,248 people. That is the industry code a US manufacturer of the same product would normally use.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3103.11.00 | Containing by weight 35 percent or more of diphosphorous pentaoxide (P2O5) | Free |
| 3103.90.01 | Mineral or chemical fertilizers, phosphatic: other | Free |