Product classification
HS code for Potassium sulfate fertilizer: 3104.30
Fertilizers, mineral or chemical, potassic, potassium sulphate.
Classification of potassium sulfate fertilizer under HS 3104.30
Potassium sulfate, when intended for use as a fertilizer, is classified under HS code 3104.30. Chapter 31 of the Harmonized Tariff Schedule is reserved for fertilizers, which are substances used to provide essential nutrients to plants. Heading 3104 specifically addresses mineral or chemical potassic fertilizers. Within this heading, subheading 3104.30 is dedicated to potassium sulphate (also known as sulphate of potash or SOP). This classification applies to the product regardless of its purity, provided it is intended for agricultural use. Potassium sulfate is a non-flammable white crystalline salt that is soluble in water. It is highly valued in agriculture for crops that are sensitive to chloride, such as tobacco, grapes, and various fruits and vegetables. The classification follows GRI 1, as the heading and subheading text specifically name the substance. According to the Legal Notes to Chapter 31, potassium sulfate is one of the few products that remains in this chapter even if it is a separate chemically defined compound, which is an exception to the general rule that pure chemicals belong in Chapter 28. This ensures that the agricultural industry has a consistent classification for its primary nutrient sources.
- Covers
- Agricultural grade potassium sulfate
- Sulphate of Potash (SOP)
- Potassium sulfate in tablets or similar forms (if weighing more than 10kg)
- Crystalline potassium sulfate for fertigation
- Granular potassium sulfate for soil application
- Also under 3104.30
- K+S Kaliumsulfat
- Tessenderlo Kerley SOP
- Compass Minerals SOP
- SQM SOP
- ICL Specialty Fertilizers SOP.
Codes often confused with 3104.30
Common mistake. A common misclassification occurs with HS code 2833.29, which covers other sulfates. While 2833.29 is for general chemical sulfates, Note 1 to Chapter 31 specifically includes potassium sulfate in 3104.30 regardless of its purity. Another error is using 3105.20, which is for fertilizers containing nitrogen, phosphorus, and potassium (NPK). If the product is pure potassium sulfate without other added nutrients, it must stay in 3104.30.
Top exporters and importers of HS 310430 (the code used for potassium sulfate fertilizer), 2025
In 2025, the largest exporter of HS 310430 (the code used for potassium sulfate fertilizer) in UN Comtrade data was Egypt, with 22% of world exports; the largest importer in UN Comtrade data was the United States, with 7.1% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 310430, not only potassium sulfate fertilizer.
Top exporters 2025 ยท share of world exports
- 1 Egypt $130M 22% of world exports
- 2 Taiwan* ~$96M 16% of world exports ยท partner records โ
- 3 Sweden $96M 16% of world exports
World total: $592M Reported figures on UN Comtrade โ
Top importers 2025 ยท share of world imports
- 1 United States $73M 7.1% of world imports
- 2 Australia $58M 5.6% of world imports
- 3 South Africa $57M 5.5% of world imports
World total: $1.0B Reported figures on UN Comtrade โ
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. UN Comtrade records Taiwan as "Other Asia, not elsewhere specified". Saudi Arabia's exports under that code are left out: they are far too large to be trade with Taiwan, so mostly undisclosed partners. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for potassium sulfate fertilizer
Brazil splits HS 3104.30 into 2 NCM codes. Pick the one that matches your product:
- 3104.30.10Potassium sulphate, 52% K2O or less
- 3104.30.90Potassium sulphate, over 52% K2O
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about potassium sulfate fertilizer
What is the HS code for Potassium sulfate fertilizer?
The HS code for Potassium sulfate fertilizer is 310430 (Fertilizers, mineral or chemical; potassic, potassium sulphate). The HS code for potassium sulfate fertilizer is 3104.30, specifically for mineral or chemical potassic fertilizers.
How do I classify Potassium sulfate fertilizer for customs?
Potassium sulfate fertilizer is classified under HS code 310430 โ Fertilizers, mineral or chemical; potassic, potassium sulphate. This is a 6-digit subheading level code.
Can potassium sulfate be classified in Chapter 28?
Generally, no. Even if it is chemically pure, Chapter 31 Note 1(c) directs potassium sulfate to heading 3104.
Which countries are the top exporters of potassium sulfate fertilizer (HS 310430)?
In 2025, the top exporters of HS 310430 (the code used for potassium sulfate fertilizer) in UN Comtrade data were Egypt ($130M, 22% of world exports), Taiwan (about $96M) and Sweden ($96M). World exports came to about $592M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of potassium sulfate fertilizer (HS 310430)?
In 2025, the top importers of HS 310430 (the code used for potassium sulfate fertilizer) in UN Comtrade data were the United States ($73M, 7.1% of world imports), Australia ($58M) and South Africa ($57M). World imports came to about $1.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Potassium sulfate fertilizer the same in all countries?
The base HS code 310430 for Potassium sulfate fertilizer is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for potassium sulfate fertilizer in Brazil?
Brazil splits HS 310430 into 2 NCM codes, so the right one for potassium sulfate fertilizer depends on the product's details: 3104.30.10 (Potassium sulphate, 52% K2O or less), 3104.30.90 (Potassium sulphate, over 52% K2O).