8432.80.00

Analysis

HTS 8432.80.00 covers agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: other machinery 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: 8432.80.00.10 for tow behind spreaders, aerators, and de- thatchers and 8432.80.00.80 for other. Both pay the same duty; the suffix records which kind was imported.

The normal trade relations rate here is zero, shared by about 61% of the 823 tariff lines in chapter 84, a useful check when a neighbouring dutiable line is a candidate. 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 concordance is how imports of this line are compared with US output.

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