3105.40.00

Analysis

HTS 3105.40.00 covers ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate) under heading 3105 (mineral or chemical fertilizers containing two or three of the fertilizing elements…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in metric tons.

For statistics it divides in two: 3105.40.00.10 for ammonium dihydrogenorthophosphate (Monoammonium phosphate) and 3105.40.00.50 for other. Both pay the same duty; the suffix records which kind was imported.

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.

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 7 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.