8432.29.00.40 - Cultivators, tractor drawn or for tractor mounting
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification pertains to cultivators specifically designed for tractor use, either drawn by a tractor or mounted directly onto it. These machines are instrumental in preparing soil for agricultural purposes by breaking up and loosening the soil, incorporating fertilizers or amendments, and controlling weeds. The "tractor drawn or for tractor mounting" designation is a key distinguishing feature, indicating that these cultivators are powered and operated by a tractor unit, differentiating them from self-propelled or hand-operated implements.
While the broader category of "harrows, scarifiers, cultivators, weeders and hoes" encompasses a range of soil preparation tools, 8432.29.00.40 focuses on a specific subset. It is distinguished from the sibling category 8432.29.00.60, which covers "walk behind rotary tillers." The primary difference lies in the power source and operational method; 8432.29.00.40 cultivators are reliant on a tractor for their function, whereas walk-behind rotary tillers are self-contained units operated by a person walking behind them.
As a leaf node in the HTS structure, 8432.29.00.40 does not have further subdivisions. Therefore, the focus for classification within this code is on ensuring the item is indeed a cultivator and that it meets the criteria of being tractor-drawn or tractor-mounted. Examples of items falling under this code would include tines cultivators and chisel plows designed for attachment to a tractor's three-point hitch or drawbar.