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October 2026, question 34
Classification · Classification: GRIs, notes and headings
Of the four choices below, which heading should be used to classify diammonium hydrogenorthophosphate, which contains 18% nitrogen and 46% phosphorus?
- Heading 2805
- Heading 3102
- Heading 3104
- Heading 3105
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CBP's answer: D. D: Heading 3105
Chapter 31 Note 5 says monoammonium phosphate and diammonium phosphate (diammonium hydrogenorthophosphate), whether or not pure, are classified in heading 3105. That decides it under GRI 1, so D is right, even though other headings cover nitrogenous or phosphatic fertilizers separately.
diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermediates thereof, are to be classified in heading 3105 Chapter 31, Note 5
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CBP's key cites: Chapter 31, Note 5
Question and key from CBP's October 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).