3102.30.00.00 - Ammonium nitrate, whether or not in aqueous solution
Details
| Field | Value |
|---|---|
| Unit of Quantity | t |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3102.30.00.00, specifically covers ammonium nitrate, regardless of whether it is presented in its dry form or as an aqueous solution. Ammonium nitrate is a chemical compound primarily utilized as a nitrogenous fertilizer due to its high nitrogen content, essential for plant growth. Its classification within Chapter 31 highlights its primary function as a fertilizer product.
To distinguish this category from its siblings, it is important to note that while other subheadings within 3102 cover different nitrogenous fertilizers (e.g., urea, ammonium sulfate, sodium nitrate), this subheading is exclusively for ammonium nitrate itself. It is also distinct from mixtures that incorporate ammonium nitrate with other substances, such as those found in subheadings 3102.40.00.00 (mixtures with calcium carbonate) or 3102.60.00.00 (double salts and mixtures with calcium nitrate), which are classified separately based on their composite nature and intended use.
As a leaf node, 3102.30.00.00 does not have further subcategories. Therefore, classification under this heading relies on the definitive identification of the substance as ammonium nitrate, in either anhydrous or aqueous form, and its intended use as a fertilizer, rather than any further compositional breakdown. The presence of water in an aqueous solution does not alter its classification as long as it remains primarily ammonium nitrate.