Analysis
HTS 8432.39.00 covers seeders, planters and transplanters: other under heading 8432 (agricultural, horticultural or forestry machinery for soil preparation or cultivation…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
For statistics it divides in two: 8432.39.00.10 for planters and transplanters and 8432.39.00.90 for seeders. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 823 tariff lines in chapter 84. 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. That is the industry code a US manufacturer of the same product would normally use.
All 8 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8432.10.00 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: plows | Free |
| 8432.21.00 | Harrows, scarifiers, cultivators, weeders and hoes: disc harrows | Free |
| 8432.29.00 | Harrows, scarifiers, cultivators, weeders and hoes: other | Free |
| 8432.31.00 | No-till direct seeders, planters and transplanters | Free |
| 8432.41.00 | Manure spreaders and fertilizer distributors: manure spreaders | Free |
| 8432.42.00 | Fertilizer distributors | Free |
| 8432.80.00 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: other machinery | Free |
| 8432.90.00 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: parts | Free |