A CHEMICAL FERTILISER CONTAINING AMONG ITS INGREDIENTS THE THREE FERTILISING ELEMENTS: NITROGEN (10%), PHOSPHATE (AS P2O5) (2%), AND POTASH (POTASSIUM) (AS K20) (5%). THE PRODUCT IS PRESENTED IN 50LB (APPROX 22.5 KG) BAGS.

GENERAL INTERPRETATIVE RULES 1 AND 6; THE TEXT OF CODES 3105 AND 3105 20 90 90; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3105.