8429.52.10.50 - Used or rebuilt
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 8429.52.10.50, specifically classifies used or rebuilt machinery falling within the broader group of mechanical shovels, excavators, and shovel loaders that feature a 360-degree revolving superstructure. This includes equipment such as backhoes, shovels, clamshells, and draglines that have undergone prior use and are now being re-offered for sale or import in a repaired or reconditioned state. The "used or rebuilt" designation is a critical factor for classification, differentiating these items from new equipment.
The primary distinction of this category lies in its focus on the condition of the machinery. While its sibling category, indicated by the colon, would encompass new machinery of the same type, this classification exclusively pertains to equipment that has been previously operated and subsequently refurbished or rebuilt. The classification hinges on the demonstrable fact of prior use and any associated restoration efforts, rather than the original manufacturing date or the absence of any operational history.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification at this level relies entirely on confirming that the machinery meets the criteria of a mechanical shovel, excavator, or shovel loader with a 360-degree revolving superstructure and that it is indeed "used or rebuilt." Importers must be prepared to provide evidence of the machinery's prior use and the extent of any rebuilding or refurbishment undertaken to support this classification.