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Notes


Chapter Introduction (Excise)

1. This Chapter does not cover :

(a) animal blood of heading 0511;

(b) separate chemically defined compounds [other than those answering to the descriptions in Note 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 3824); optical elements of potassium chloride (heading 9001).

2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

(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 calcium 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 ammoniacal solution.

3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

(A) goods which answer to one or other of the descriptions given below:

(i) basic slag;

(ii) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;

(iii) superphosphates (single, double or triple);

(iv) calcium hydrogen orthophosphate containing not less than 0.2 per cent. by weight of fluorine calculated on the dry anhydrous product;

(B) fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the flourine content limit;

(C) fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 :

(A) goods which answer to one or other of the descriptions 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 dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified in heading 3105.

6. For the purposes of heading 3105, the term “other fertilisers” applies only to prod- ucts of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
 

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