| section 06 | Products of the chemical or allied industries |
| chapter 31 | Fertilisers |
| 31.05 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: |
| -Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: |
| 3105.51 | --Containing nitrates and phosphates |