Division 2 Heading No 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105:

goods which answer to one or other of the descriptions given below: (i) sodium nitrate, whether or not pure;

1. (ii)

   ammonium nitrate, whether or not pure;

2. (iii)

   double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

3. (iv)

   ammonium sulphate, whether or not pure;

4. (v)

   double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

5. (vi)

   double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

6. (vii)

   calcium cyanamide, whether or not pure or treated with oil;

7. (viii)

   urea, whether or not pure;

fertilizers consisting of any of the goods described in (A) mixed together;

fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) mixed with chalk, gypsum or other inorganic non-fertilizing substances;

liquid fertilizers consisting of the goods of subparagraph (A) (ii) or (viii), or of mixtures of those goods, in an aqueous or ammoniacal solution.