HTS Index

HTS heading 8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof — 29 codes under this heading, with the duty on each.

CodeDescriptionGeneral rateUnits
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof + Ch. 99not stated
8432.10.00Plows + Ch. 99Free
8432.10.00.20Moldboard plows except listers + Ch. 99Free (inherited from 8432.10.00)No.
8432.10.00.40Disc plows + Ch. 99Free (inherited from 8432.10.00)No.
8432.10.00.60Other + Ch. 99Free (inherited from 8432.10.00)No.
8432.21.00.00Disc harrows + Ch. 99FreeNo.
8432.29.00Other + Ch. 99Free
8432.29.00.40Cultivators, tractor drawn or for tractor mounting + Ch. 99Free (inherited from 8432.29.00)No.
8432.29.00.60Walk behind rotary tillers + Ch. 99Free (inherited from 8432.29.00)No.
8432.29.00.80Other + Ch. 99Free (inherited from 8432.29.00)No.
8432.29.00.90Other + Ch. 99Free (inherited from 8432.29.00)No.
8432.31.00No-till direct seeders, planters and transplanters + Ch. 99Free
8432.31.00.10Planters and transplanters + Ch. 99Free (inherited from 8432.31.00)No.
8432.31.00.90Seeders + Ch. 99Free (inherited from 8432.31.00)No.
8432.39.00Other + Ch. 99Free
8432.39.00.10Planters and transplanters + Ch. 99Free (inherited from 8432.39.00)No.
8432.39.00.90Seeders + Ch. 99Free (inherited from 8432.39.00)No.
8432.41.00.00Manure spreaders + Ch. 99FreeNo.
8432.42.00.00Fertilizer distributors + Ch. 99FreeNo.
8432.80.00Other machinery + Ch. 99Free
8432.80.00.10Tow behind spreaders, aerators, and de- thatchers + Ch. 99Free (inherited from 8432.80.00)No.
8432.80.00.80Other + Ch. 99Free (inherited from 8432.80.00)No.
8432.90.00Parts + Ch. 99Free
8432.90.00.10Road wheels without tires + Ch. 99Free (inherited from 8432.90.00)No.
8432.90.00.20Wheel and tire assemblies + Ch. 99Free (inherited from 8432.90.00)No.
8432.90.00.40Of plows + Ch. 99Free (inherited from 8432.90.00)No.
8432.90.00.50Of harrows, scarifiers, cultivators, weeders and hoes + Ch. 99Free (inherited from 8432.90.00)No.
8432.90.00.60Of seeders, planters, transplanters, manure spreaders and fertilizer distributors + Ch. 99Free (inherited from 8432.90.00)No.
8432.90.00.81Of other machinery + Ch. 99Free (inherited from 8432.90.00)No.

19 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.

Additional duties may apply

29 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.

Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.