HTS tariff line · chapter 84
8432.90.00
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: parts
Analysis
HTS 8432.90.00 covers agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: parts under heading 8432 (agricultural, horticultural or forestry machinery for soil preparation or cultivation…). US Customs collects import statistics for it under 6 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.
The ten-digit suffixes separate road wheels without tires, wheel and tire assemblies, of plows, of harrows, scarifiers, cultivators…, of seeders, planters, transplanters… and of other machinery. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
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.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8432.90.00.10 | Road wheels without tires | No. | 333111 |
| 8432.90.00.20 | Wheel and tire assemblies | No. | 333111 |
| 8432.90.00.40 | Of plows | No. | 333111 |
| 8432.90.00.50 | Of harrows, scarifiers, cultivators, weeders and hoes | No. | 333111 |
| 8432.90.00.60 | Of seeders, planters, transplanters, manure spreaders and fertilizer distributors | No. | 333111 |
| 8432.90.00.81 | Of other machinery | No. | 333111 |
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 |
| 8432.42.00 | 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 |