8429.59.10.90 - Used or rebuilt 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers used or rebuilt self-propelled excavators, shovel loaders, and backhoes. These machines are designed for digging, loading, and material handling operations, typically featuring a rotating superstructure with an arm, boom, and bucket. This category specifically addresses machines that are not new, meaning they have been previously owned and operated.
Distinction from sibling categories is crucial. The sibling category, denoted by the absence of "Used or rebuilt" in its description, exclusively covers new machinery of the same types. Therefore, if the equipment has been previously used, it will fall under this heading, irrespective of its operational condition after rebuilding.
As this is a leaf node within the HTS structure, there are no further subcategories for this specific classification. Classification at this level is determined by the condition of the machinery (used or rebuilt) and its fundamental type (excavator, shovel loader, or backhoe). Practical considerations for classification will focus on identifying these machine types and confirming their used or rebuilt status, often through invoices, declarations, and physical inspection.