8432.10.00.40 - Disc plows

This HTS classification covers disc plows, which are agricultural implements designed for soil preparation and cultivation. These plows utilize rotating discs, typically concave, that cut into the soil and turn it over. They are effective in breaking up hard soil, incorporating crop residue, and preparing land for planting.

Disc plows fall under the broader category of plows within Section XVI of the HTS. They are distinguished from their sibling categories by their specific implement: moldboard plows (8432.10.00.20), which use a curved moldboard to invert the soil, and other plows (8432.10.00.60) that do not fit the disc or moldboard plow descriptions. The primary distinguishing feature for this category is the use of discs as the cutting and turning element of the plow.

As a leaf node in the HTS database, HTS 8432.10.00.40 represents the most specific classification for disc plows. Therefore, no further subcategories are provided. Classification at this level is determined by the definitive presence of disc-type soil engaging components designed for plowing.