Tariff classification of liquid fertilizer excludes heading 3105; liquid goods in sub-10 kg packs fall under 31010099

Tariff heading 3105 applies to Chapter 31 goods in tablets or similar forms, or in packages of gross weight not exceeding 10 kg, and was interpreted as covering solid goods rather than liquid goods merely because they are packed by weight. Because the product was admittedly a liquid fertilizer, and the Legal Metrology (Packaged Commodities) Rules, 2011 distinguish liquid commodities by volume, heading 31051000 was held inapplicable. The product was therefore correctly classifiable under tariff heading 31010099.

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Issues: Whether the product cleared as a liquid fertilizer in packages of less than 10 kg was classifiable under tariff heading 31051000 or under tariff heading 31010099.

Analysis: Tariff heading 3105, read in the light of its wording and the chapter notes, covers goods of Chapter 31 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. The interpretation adopted treated the expression as referring to goods in solid form and not to liquid goods merely because their quantity may be expressed by weight. The product was admittedly cleared as a liquid and the Legal Metrology (Packaged Commodities) Rules, 2011 also distinguish liquid commodities by volume. On that basis, the entry under heading 31051000 was held inapplicable to the liquid product.

Conclusion: The product was correctly classifiable under tariff heading 31010099 and not under tariff heading 31051000.

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