8432.10.00.20 - Moldboard plows except listers

This HTS category specifically covers moldboard plows, which are designed for primary tillage by turning over and burying crop residue and soil. These plows utilize a curved moldboard to lift, break, and invert the soil in a continuous furrow, preparing the land for subsequent cultivation. The key characteristic is the use of a curved moldboard for soil inversion, distinguishing them from other types of plows.

It is important to differentiate these moldboard plows from their sibling categories within the "Plows" heading. For instance, "Disc plows" (8432.10.00.40) employ concave discs that cut and throw soil, offering a different method of soil preparation that may be more suitable for certain soil conditions or residue levels. The "Other" category (8432.10.00.60) serves as a catch-all for any plows that do not fit the specific descriptions of moldboard or disc plows.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification under 8432.10.00.20 is solely on identifying machinery whose primary function is soil turning and inversion via a moldboard design, excluding lister-type plows which are used for creating ridges and furrows for planting. Practical classification will rely on the physical presence and configuration of the moldboard as the principal soil-engaging component.