Analysis
HTS 8432.42.00 covers fertilizer distributors under heading 8432 (agricultural, horticultural or forestry machinery for soil preparation or cultivation…).
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.
All 8 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
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 |
| 8432.39.00 | Seeders, planters and transplanters: other | Free |
| 8432.41.00 | Manure spreaders and fertilizer distributors: manure spreaders | 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 |