Notes:
- 1.
- This Chapter does not cover:
(a) Animal blood of heading No. 05.11;
(b) Separates chemically defined compounds (other than those answering to the descriptions in Noter 2(a), 3(a), 4(a), or 5 below); or
(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each of heading No. 38.24; optical elements of potassium cholride (heading No. 90.01).
- 2.
- Heading No. 31.02 applies only to the following goods, provided that they are not put up in the form or packages described in heading No. 31.05;
(A) Goods which answer to one or other of the descriptions given below:
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of Calcium nitrate and Ammonium nitrate;
(vi) Double salts (whether or not pure ) or mixtures of clcium nitrate and magnesium nitrate;
(vii) Calcium Cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure.
(B) Fertilisers consisting of any of the goods described in (A) above mixed together.
(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(D) Liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammonical solution.
- 3.
- Heading No. 31.03 applies only to the following goods, provided that they are not put up the forms or packages described in heading No. 31.05:
(A) Goods which answer to one or other of the descriptions given below:
(i) Basic slags;
(ii) Natural phosphate of heading No. 25.10, calcined or further heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hudrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
(B) Fertiliser consisting on any of the goods described in (A) or (B0 above, but with no account being taken of the fluorine content limit, content limit.
(C) Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the flurine content limit, mixed with chalk, guypsum or other inorganic non-fertilising substances.
- 4.
- Heading No. 31.,04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05.
(A) Goods which answer to one or other of the description given below:
(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure.
(B) Fertilisers consisting of any of the goods described in (A) above mixed together.
- 5.
- Ammonium dehydrogenorthophosphate (mono-ammonium phosphate) and diammonium hydreogenorthophosphate (diammonium phosphate) whether or not pure, and inter-mixtures thereof, are to be classified heading No. 31.05.
- 6.
- For the purposes of heading No. 31.05, the term "other fertilisers" aplies only to products of a kind used as fertilisers and containing, as an essential constituent at least one of the fertilising elements nitrogen, phosphorus or potassium.
(Classification of certain inorganic chemicals such as, monopotassium phosphate, calcium nitrate, potassium magnesium phosphate as fertiliser vide Cus Cir No.44/2001 dt.6/08/2001)