https://www.taxtmi.com/caselaws?id=784268 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. en-us Mon, 29 Dec 2025 00:00:00 +0530 Mon, 19 Jan 2026 18:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784268 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. Case-Laws Customs Mon, 29 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784268