8432.80.00.10 - Tow behind spreaders, aerators, and de- thatchers
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 HTS category, 8432.80.00.10, specifically covers tow-behind machinery designed for agricultural, horticultural, or forestry applications that perform specialized soil preparation, cultivation, or maintenance tasks beyond basic tilling. This includes equipment such as spreaders for distributing fertilizers, seeds, or other materials; aerators designed to improve soil porosity and drainage; and de-thatchers, which remove accumulated dead organic matter (thatch) from lawns or sports grounds to promote healthier growth. The defining characteristic is their design to be towed by a tractor or other vehicle, rather than being self-propelled or directly attached to the tractor's power take-off in a manner that defines other classifications.
Distinguishing this category from its sibling, 8432.80.00.80 (Other), is the specific enumeration of tow-behind spreaders, aerators, and de-thatchers. The sibling category is a residual provision intended for "other" machinery within heading 8432 that does not fit into the more precisely defined subheadings. Therefore, if a machine falls under the description of a tow-behind spreader, aerator, or de-thatcher, it should be classified here, rather than under the general "other" category.
As this is a leaf node, there are no further subcategories. Classification within 8432.80.00.10 is determined by the explicit function and operational mode of the machinery – that it is a tow-behind unit performing the functions of spreading, aerating, or de-thatching. This classification relies on identifying the primary purpose and design of the imported or exported machinery as fitting these specific types of ground maintenance equipment.