8432.21.00.00 - Disc harrows

This HTS classification, 8432.21.00.00, specifically covers disc harrows. Disc harrows are agricultural implements designed for soil preparation and cultivation. Their primary distinguishing feature is the use of concave discs, mounted in gangs, that rotate to break up clods of soil, incorporate crop residue, and level the field after plowing or prior to planting. These machines are integral to tilling operations, preparing a seedbed for subsequent crops.

Within the broader category of "Harrows, scarifiers, cultivators, weeders and hoes" (8432.2), this subcategory is distinct from its sibling, "Other" (8432.29.00). While "Other" would encompass harrows not employing discs, such as spike-tooth or tine harrows, this classification is exclusively for those machines characterized by the presence and function of disc assemblies. Therefore, the key determinant for classification under 8432.21.00.00 is the explicit use of discs as the primary soil-engaging component for harrowing.

As a leaf node, 8432.21.00.00 does not have further subcategories. Classification within this code relies on the confirmation that the machinery's design and operation center around disc harrowing principles. Considerations for classification would include the number and size of discs, the gang arrangement, and the intended agricultural application, all of which define it as a disc harrow.