8432 - Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:
Sub-classifications
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8432 1000
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8432 1000 20
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8432 1000 40
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8432 8000
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8432 9000
Overview
This HTS category, 8432, encompasses a broad range of specialized machinery designed for preparing soil for agricultural, horticultural, and forestry purposes, as well as for maintaining lawns and sports grounds. It includes equipment that directly interacts with the soil to break it up, till it, or prepare it for planting. The scope also extends to rollers used for compacting soil surfaces in these applications, along with any necessary parts for these machines.
Distinguishing this category from its siblings at the HTS Database Root level is crucial. While other top-level categories might cover live animals (Chapters 01-05) or various manufactured goods, Chapter 84 is dedicated to machinery and mechanical appliances. Therefore, 8432 specifically focuses on machinery for soil manipulation and cultivation, setting it apart from, for instance, machines for harvesting or processing agricultural products, which would fall under different HTS headings.
Within heading 8432, several key subcategories further refine the classification. These subdivisions typically segregate machinery by its primary function, such as plows (8432.10.00) for initial soil turning, or a broader group of harrows, scarifiers, cultivators, weeders, and hoes for secondary soil preparation and weed removal. Seeders and planters for sowing seeds or transplanting seedlings are also distinct, as are manure spreaders and fertilizer distributors for soil enrichment. The category also accommodates "other machinery" (8432.80.00) not otherwise specified within the heading, and importantly, a dedicated section for "parts" (8432.90.00) of these machines, ensuring comprehensive coverage.