Section VI · Products of the chemical or allied industries
Chapter 31: Fertilisers
Chapter 31 of the Harmonized System has 5 four-digit headings, from 31.01 to 31.05. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 31
| Heading | Description |
|---|---|
| 31.01 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products |
| 31.02 | Mineral or chemical fertilisers, nitrogenous |
| 31.03 | Mineral or chemical fertilisers, phosphatic |
| 31.04 | Mineral or chemical fertilisers, potassic |
| 31.05 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg |
Classifying goods in chapter 31
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 31 in the UK Trade Tariff, the EU TARIC and the US HTS.