8429.59.10.30 - Backhoes

This HTS category specifically covers backhoes, which are a type of excavator characterized by a boom, dipper (or stick), and bucket, designed for digging below the level of the machine. Backhoes are typically equipped with a rotating cab allowing for versatile operation.

Within the broader classification of "Mechanical shovels, excavators and shovel loaders," this category distinguishes itself from the "Other" sibling category (8429.59.10.60) which would encompass other types of excavating equipment not specifically defined as backhoes, shovels, clamshells, or draglines. The intent is to provide a distinct classification for backhoe loaders and dedicated backhoe excavators.

As this is a leaf node, there are no further subcategories. Therefore, classification within this code hinges on the precise identification of the machinery as a backhoe, based on its distinct configuration and primary function of excavating material from a position below its own chassis. Consideration should be given to whether the machine is a dedicated backhoe excavator or a backhoe loader, though both fall under this direct classification.