31051020

HS code 31051020 (Chapter 31 "Fertilisers"; Heading 3105 "Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phos-phorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg"; Subheading 310510 "Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.") under the Vietnam tariff schedule classifies "- - Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium". Vietnam customs apply MFN rate of 9, Preferential rate 6. Statutory unit of measure: kg. This commodity is subject to 1 import regulation or restriction; see compliance section below. 22 free trade agreement preferential rates are available for this code.