Division 2 Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

goods which answer to one or other of the descriptions given below:

1. (1)

   sodium nitrate, whether or not pure;

2. (2)

   ammonium nitrate, whether or not pure;

3. (3)

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

4. (4)

   ammonium sulphate, whether or not pure;

5. (5)

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

6. (6)

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

7. (7)

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

8. (8)

   urea, whether or not pure;

fertilisers consisting of any of the goods described in (a) above mixed together;

fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances;

liquid fertilisers consisting of the goods of subparagraph (a)(2) or (8) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.