8431.49.90.05 - Backhoe attachments 🖩
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 classification covers attachments specifically designed for use with backhoe machinery, falling under the broader category of parts for excavating, leveling, tamping, or extracting machinery. These attachments are integral to the functionality of backhoes, enabling them to perform a variety of tasks beyond the basic operation of the machine itself. Examples include digging buckets, hydraulic breakers, augers, and grapple attachments intended for mounting on backhoe equipment.
Distinguishing backhoe attachments from their sibling categories is crucial for accurate classification. While 8431.49.90.10 covers front-end loader attachments, and 8431.49.90.15 encompasses rippers and rooters, this specific category is dedicated to those designed for backhoe applications. The defining characteristic is the intended machinery interface and operational purpose directly related to the articulated arm and digging mechanism of a backhoe loader.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification at this level hinges on confirming that the attachment is indeed designed for a backhoe and is not covered by more specific provisions for other types of excavating machinery attachments. The primary consideration is the direct compatibility and intended use with backhoe equipment.