Harmonized Tariff Schedule of the United States · HTS code · HS 3105.60

3105.60.00

3105.60.00: Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 3105 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
  2. 3105.60.00 Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Same subheading in other tariffs

3105.60 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N328393 U.S. CBP 14 October 2022 · 3105.60.00.00

    The tariff classification of organic by-product fertilizer from Canada

  • N325291 U.S. CBP 28 April 2022 · 3105.60.00.00

    The tariff classification of potassium nitrate, magnesium sulfate heptahydrate, ammonium dihydrogenorthophosphate, potassium dihydrogenorthophosphate, and potassium sulfate from Japan

Legal notes

Notes

Chapter notes: Chapter 31 →

In the Harmonized Tariff Schedule of the United States, 3105.60.00 is one of 1 line under subheading 3105.60, mineral or chemical fertilisers containing the two fertilising elements….

The general duty is free, and quantities are declared in t.

For the same subheading, the UK duty is 2%, the EU duty is 3.2%, the Türkiye duty is 3.2%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.

The United States imported goods of subheading 3105.60 worth US$30m in 2024; the largest supplier was Israel.

Questions and answers

What is the USA import duty for HTS code 3105.60.00?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is t. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 3105.60 as a whole, the largest supplier in 2024 was Israel (US$13m), followed by the Netherlands.

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