8432.10.00

Analysis

HTS 8432.10.00 covers agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: plows under heading 8432 (agricultural, horticultural or forestry machinery for soil preparation or cultivation…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.

There is no general-rate duty on this line, which puts it with roughly 61% of the 823 tariff lines in chapter 84 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Census statistics map these goods to NAICS 333111 (Farm Machinery and Equipment Manufacturing), an industry of 1,120 US establishments employing 69,047 people, the industry a domestic producer of these goods reports under.

The ten-digit suffixes separate moldboard plows except listers and disc plows. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.

All 8 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.