8432.90.00 - Parts

This HTS category, 8432.90.00, specifically covers parts for agricultural, horticultural, or forestry machinery used for soil preparation or cultivation, as well as parts for lawn or sports ground rollers. This includes a wide array of components, such as structural elements, transmission parts, blades, tines, and other functional pieces that are designed to be incorporated into or attached to the machinery described in the parent heading 8432. It is crucial that these parts are identifiable as being exclusively or principally for use with the machinery covered under this heading.

Unlike its sibling categories which enumerate specific types of machines such as plows (8432.10.00), harrows, seeders, and manure spreaders, this category serves as a catch-all for any component not specifically classified elsewhere within the 8432 heading. For instance, while 8432.10.00 classifies the complete plow, 8432.90.00 would classify a replacement plowshare. Similarly, this heading is distinct from complete machines and focuses solely on the constituent parts.

The subcategories within 8432.90.00 further delineate specific types of parts. For example, 8432.90.00.10 and 8432.90.00.20 specify road wheels and wheel and tire assemblies respectively, recognizing their distinct nature and potential for separate classification. The remaining "Other" subcategory will encompass all other parts not meeting the criteria for these more specific subdivisions, ensuring comprehensive coverage of all components for the machinery under heading 8432.