8432

Analysis

Heading 8432 of the Harmonized Tariff Schedule covers agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof. It divides into 9 six-digit subheadings and 9 eight-digit tariff lines, with 22 ten-digit statistical suffixes below them.

Every one of its 9 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 8432.10 (unnamed, 1 line), 8432.21 (unnamed, 1 line), 8432.29 (unnamed, 1 line) and 8432.31 (unnamed, 1 line).

Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.

By Census's concordance, most of its statistical lines are made by Farm Machinery and Equipment Manufacturing (333111). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.