Heading 8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof

22 declarable lines

Heading 8432 covers agricultural, horticultural and forestry machinery for soil preparation or cultivation, lawn or sports ground rollers, and parts. It is split first by machine type: plows, harrows and cultivators, seeders and planters, manure spreaders and fertilizer distributors, other machinery, and parts. The listed lines all carry a general (MFN) rate of Free.

Products in this heading

Moldboard plows except listers
Disc plows
Disc harrows
Tractor-drawn or tractor-mounted cultivators
Walk-behind rotary tillers
No-till direct planters and transplanters
Manure spreaders
Tow-behind spreaders, aerators and de-thatchers

How to choose the right subheading

Identify the machine function first: plow, harrow or cultivator, seeder or planter, manure spreader or fertilizer distributor, other machinery, or part.
For seeders, planters and transplanters, decide whether the equipment is no-till direct equipment or other.
For harrows and cultivators, decide disc harrows, tractor-drawn or mounted cultivators, walk-behind rotary tillers, or other.
For parts, decide road wheels without tires, wheel and tire assemblies, or other parts, then identify the machine group the part fits.
For other machinery, decide tow-behind spreaders, aerators and de-thatchers, or other machinery.

Often confused with

Lawn mowers
Grass or hay mowers are classified in heading 8433, not as soil preparation machinery.
Heading 8433
Snowplows
Snowplows are moving or grading machinery of heading 8430.
Heading 8430
Agricultural sprayers
Spraying and dispersing appliances for liquids or powders are in heading 8424.
Heading 8424
Milking machines
Milking and dairy machinery is classified in heading 8434.
Heading 8434
Grain cleaning and sorting machines
Machines for cleaning, sorting or grading seed or grain are in heading 8437.
Heading 8437

Frequently asked questions

What is the HTS code for a moldboard plow?

A moldboard plow except listers is 8432.10.00.20, with a general (MFN) rate of Free.

What is the duty on a disc harrow?

Disc harrows are 8432.21.00.00, with a general (MFN) rate of Free.

How do I classify a no-till direct planter?

A no-till direct planter or transplanter is 8432.31.00.10, general (MFN) Free. A no-till direct seeder is 8432.31.00.90, general (MFN) Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.