Analysis
Heading 3104 of the Harmonized Tariff Schedule covers mineral or chemical fertilizers, potassic. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 4 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 3104.20 (unnamed, 1 line), 3104.30 (unnamed, 1 line) and 3104.90 (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 |
|---|---|---|
| 3104.20.00 | Potassium chloride | Free |
| 3104.30.00 | Mineral or chemical fertilizers, potassic: potassium sulfate | Free |
| 3104.90.01 | Mineral or chemical fertilizers, potassic: other | Free |