AMMONIUM SULPHATE NITRATE SOLID FERTILISER. THE PRODUCT IS PRODUCED IN PRILLED FORM AND IS COMPOSED OF AMMONIUM NITRATE, AMMONIUM SULPHATE, MOISTURE AND ALUMINIUM SULPHATE. THE PRODUCT IS DESIGNED FOR USE AS A FERTILISER ESPECIALLY FOR SOILS WITH SULPHUR DEFICENCIES. IT IS PRODUCED THROUGH A PROCESS INVOLVING THE NEUTRALISATION OF NIRTRIC ACID AND SULPHURIC ACID WITH GASEOUS AMMONIA WITH THE OBTAINED SOLUTION EVAPORATED INTO A HIGHLY CONCENTRATED MELT WHICH IS THEN GRANULISED.

THE AMMONIUM SULPHATE NITRATE SOLID FERTILISER IS CLASSIFIED TO COMMODITY CODE 3102290090 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES GIR 1 HAS BEEN USED TO CLASSIFY THE AMMONIUM SULPHATE NITRATE BY THE TERMS OF HEADING 3102 AND ANY RELEVANT SECTION AND CHAPTER NOTES GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL. CHAPTER NOTES NOTE 2 TO CHAPTER 31: "HEADING 3102 APPLIES ONLY TO THE FOLLOWING GOODS, PROVIDED THAT THEY ARE NOT PUT UP IN THE FORMS OR PACKAGES DESCRIBED IN HEADING 3105: (a) GOODS WHICH ANSWER TO ONE OR OTHER OF THE DESCRIPTIONS GIVEN BELOW: (3) DOUBLE SALTS, WHETHER OR NOT PURE, OF AMMONIUM SULPHATE AND AMMONIUM NITRATE (B) FERTILISERS CONSISTING OF ANY OF THE GOODS DESCRIBED IN (A) ABOVE MIXED TOGETHER" HARMONISED SYSTEM EXPLANATORY NOTES EXPLANATORY NOTES TO HEADING 3102: "THIS HEADING APPLIES ONLY TO THE FOLLOWING GOODS, PROVIDED THAT THEY ARE NOT PUT UP IN THE FORMS OR PACKAGES DESCRIBED IN HEADING 3105: (A) GOODS WHICH ANSWER TO ONE OR OTHER OF THE DESCRIPTIONS GIVEN BELOW: (1) SODIUM NITRATE, WHETHER OR NOT PURE. (2) AMMONIUM NITRATE, WHETHER OR NOT PURE. (3) DOUBLE SALTS (WHETHER OR NOT PURE) OF AMMONIUM SULPHATE AND AMMONIUM NITRATE. (4) AMMONIUM SULPHATE, WHETHER OR NOT PURE. (5) DOUBLE SALTS (WHETHER OR NOT PURE) OR MIXTURES OF CALCIUM NITRATE AND AMMONIUM NITRATE. THIS PRODUCT IS OBTAINED BY TREATING DOLOMITE WITH NITRIC ACID. (6) DOUBLE SALTS (WHETHER OR NOT PURE) OR MIXTURES OF CALCIUM NITRATE AND MAGNESIUM NITRATE. (7) CALCIUM CYANAMIDE, WHETHER OR NOT PURE OR TREATED WITH OIL. (8) UREA (DIAMIDE OF CARBONIC ACID), WHETHER OR NOT PURE. USED MAINLY AS FERTILISER BUT ALSO AS ANIMAL FOOD, IN THE MANUFACTURE OF UREA-FORMALDEHYDE RESINS, IN ORGANIC SYNTHESIS, ETC. IT SHOULD BE NOTED THAT THE MINERAL OR CHEMICAL PRODUCTS DESCRIBED IN THE LIMITATIVE LIST ABOVE ARE CLASSIFIED IN THIS HEADING EVEN WHEN THEY ARE CLEARLY NOT TO BE USED AS FERTILISERS. (B) FERTILISERS CONSISTING OF ANY OF THE GOODS DESCRIBED IN (A) ABOVE MIXED TOGETHER. (C) FERTILISERS CONSISTING OF AMMONIUM CHLORIDE OR OF ANY OF THE GOODS DESCRIBED IN (A) OR (B) ABOVE MIXED WITH CHALK, GYPSUM OR OTHER INORGANIC NON-FERTILISING SUBSTANCES (E.G. FERTILISERS OBTAINED BY ADDING TO AMMONIUM NITRATE, BY MIXING OR BY SUPPORT ON, THE ABOVE MENTIONED INORGANIC NON-FERTILISING SUBSTANCES). (D) LIQUID FERTILISERS CONSISTING OF THE AMMONIUM NITRATE (WHETHER OR NOT PURE), OR OF UREA (WHETHER OR NOT PURE) OR OF MIXTURES OF THOSE PRODUCTS, IN AN AQUEOUS OR AMMONIACAL SOLUTION. IT SHOULD BE NOTED THAT CONTRARY TO THE CASE IN PARAGRAPH (A) ABOVE, MIXTURES FALLING IN PARAGRAPH (B), (C) OR (D) ARE CLASSIFIED IN THE HEADING ONLY IF OF A KIND USED AS FERTILISERS. COMBINED NOMENCLATURE AND TARIC DESCRIPTIONS THE AMMONIUM SULPHATE NITRATE COMPLIES WITH THE DESCRIPTIONS AGAINST TARIC CODE 3102290090: "MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS: AMMONIUM SULPHATE; DOUBLE SALTS AND MIXTURES OF AMMONIUM SULPHATE AND AMMONIUM NITRATE: OTHER [THAN AMMONIUM SULPHATE]: OTHER [THAN SOLID FERTILISERS WITH AN AMMONIUM NITRATE CONTENT EXCEEDING 80% BY WEIGHT]"