Guidance

Free flowing porous prills (Tariff notice 19)

Check the tariff classification for product consisting of free-flowing porous prills predominantly based on ammonium nitrate.

New regulations

2 new Regulations were published on 23 September 2020.

L309/1.

This is not considered a change in UK practice.

Description of product one

Regulation 2020/1317.

A product consisting of free flowing porous prills predominantly based on ammonium nitrate with the following composition (in % by weight):

  • ammonium nitrate greater than 99.4
  • (total nitrogen greater than 34.5)
  • anionic polymer 0.28
  • coating 0.08

The oil absorption of the prills is greater than 10% by weight.

The prills have a bulk density of 0.72 g/cm3.

Classification code

3602 00 00

Reason

Classification is determined by general rule 1 for the interpretation of the Combined Nomenclature(CN) and the wording of CN code 3602 00 00.

The anionic polymer is added to give the product a lower density and a higher capacity for oil absorption, which are important characteristics to allow the porous prills to be more suitable as a base material for the manufacture of Ammonium Nitrate Fuel Oil (ANFO) explosives.

The surface treatment of the porous prills by coating is done to stabilise the ammonium nitrate and thereby avoid undesirable water absorption that could undermine or diminish the capacity to absorb fuel oil, which is one of the essential characteristics of an efficient ANFO explosive.

Based on its objective characteristics, the product is thus identifiable as a prepared explosive under heading 3602 (see also the Harmonized System classification opinion 3602.00/2).

Classification under heading 3102 is excluded because the product has been specifically prepared and formulated to be used as a base material for explosives. Neither the anionic polymer nor the coating are technically relevant for use as a fertiliser. The conditions of note 2 to chapter 31 are therefore not fulfilled.

Consequently, the product is to be classified under CN code 3602 00 00 as prepared explosives, other than propellent powders.

Description of product 2

Product consisting of free flowing porous prills predominantly based on ammonium nitrate with the following composition (in % by weight):

  • ammonium nitrate greater than 99
  • (total nitrogen greater than 34.5)
  • magnesium nitrate 0.4
  • mixture of diammonium phosphate, ammonium sulphate and boric acid 0.06
  • coating 0.08

The oil absorption of the prills is greater than 7% by weight.

The prills have a bulk density of 0.80 g/cm3.

Classification code

3602 00 00

Reason

Classification is determined by general rule 1 for the interpretation of the Combined Nomenclature and the wording of CN code 3602 00 00.

The mixture of diammonium phosphate, ammonium sulphate and boric acid is added to give the product a lower density and a higher capacity for oil absorption, which are important characteristics to allow the porous prills to be more suitable as a base material for the manufacture of ANFO explosives.

The surface treatment of the porous prills by coating is done to stabilise the ammonium nitrate and thereby avoid undesirable water absorption that could undermine or diminish the capacity to absorb fuel oil, which is one of the essential characteristics of an efficient ANFO explosives.

Based on its objective characteristics, the product is thus identifiable as a prepared explosive under heading 3602 (see also the Harmonized System classification opinion 3602.00/1).

Classification under heading 3102 is excluded because the product has been specifically prepared and formulated to be used as a base material for explosives. Neither the various additives nor the coating are technically relevant for use of this prepared ammonium nitrate as a fertiliser. The conditions of note 2 to chapter 31 are therefore not fulfilled.

Consequently, the product is to be classified under CN code 3602 00 00 as prepared explosives, other than propellent powders.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gov.uk.

This Tariff notice is published for information purposes only.

Published 8 October 2020