A MIXED MINERAL LIQUID FERTILISER PACKAGED FOR RETAIL SALE IN A 20 LITRE PLASTIC CONTAINER. THE FERTILISER CONTAINS NITROGEN (8.4%) AND POTASSIUM (7.1%) BUT NO PHOSPHORUS. THE NITROGEN CONTENT EXCEEDS 10% BY WEIGHT ON THE DRY ANHYDROUS PRODUCT.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3105 - MINERAL OR CHEMICAL FERTILSERS 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: GIR 5 B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 310590 - OTHER CN CODE 31059020 - WITH A NITROGEN CONTENT EXCEEDING 10% BY WEIGHT ON THE DRY ANHYDROUS PRODUCT. ALSO CLASSIFIED IN ACCORDANCE WITH:- CHAPTER 31 NOTE 6 CNENS TO HEADINGS 31059020 AND 31059080