8432.10.00 - Plows

HTS code 8432.10.00 encompasses various types of plows designed for agricultural purposes, primarily used to turn over or break up soil in preparation for planting. This category specifically covers implements that achieve soil disruption through the action of moldboards or discs, fundamentally altering the soil structure.

It is important to distinguish plows from other agricultural machinery within Chapter 8432. Unlike harrows, scarifiers, cultivators, weeders, and hoes (8432.2x.xx), which primarily work on the soil surface to break up clods, remove weeds, or aerate, plows are designed for deeper soil inversion. Similarly, seeders, planters, and transplanters (8432.3x.xx) focus on the deposition of seeds or plants, and manure spreaders and fertilizer distributors (8432.4x.xx) are concerned with soil enrichment.

Within the classification of plows, further distinctions are made at the subheading level. Subheadings 8432.10.00.20 and 8432.10.00.40 differentiate between moldboard plows, characterized by curved blades that turn soil over, and disc plows, which utilize angled metal discs to cut and turn soil. The subheading 8432.10.00.60 serves as a residual category for other types of plows not fitting the specific moldboard or disc descriptions.