Tariff classification of micronutrient fertilizer turns on essential character, placing trace-element products under heading 3824.

Classification under heading 3105 requires a product used as fertilizer to contain, as an essential constituent, at least one fertilizing element such as nitrogen, phosphorus or potassium. A micronutrient preparation in which magnesium and zinc predominate, and phosphorus appears only in an incidental quantity, does not acquire the essential character needed for Chapter 31. FCO licensing and listing in the FCO schedule do not control tariff classification. The product therefore falls outside tariff item 3105 90 90 and is classifiable under heading 3824, specifically tariff item 3824 99 90.

---

---

Issues: Whether the imported product, described as a micronutrient fertilizer containing magnesium, zinc, boron and a small quantity of phosphorus, is classifiable under tariff item 3105 90 90 as an other fertilizer, or under heading 3824 as a chemical preparation not elsewhere specified or included.

Analysis: Classification under heading 3105 depends on Note 6 to Chapter 31, which applies only to products used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium. The product was found to be a micronutrient preparation in which magnesium and zinc predominated, while phosphorus was present only in a comparatively insignificant quantity and did not provide the essential character of the goods. The FCO licence and inclusion in the FCO schedule did not control tariff classification. The circular on micronutrients clarified that mixtures whose essential character is predominately trace elements are excluded from Chapter 31 and fall under heading 3824, and micronutrient preparations containing small amounts of fertilizing elements but not as essential constituents are also excluded from Chapter 31.

Conclusion: The product is not classifiable under tariff item 3105 90 90 and is classifiable under heading 3824, specifically tariff item 3824 99 90.

Ratio Decidendi: For heading 3105, the fertilizing element must be an essential constituent giving the product its essential character; a micronutrient preparation in which trace elements predominate and phosphorus is only incidental falls outside Chapter 31 and within heading 3824.

---