8432.90.00.40 - Of plows

This HTS category, 8432.90.00.40, specifically covers parts for plows. Plows are machinery designed for initial soil preparation, primarily for breaking up and turning over the soil. Therefore, this classification encompasses all components and accessories that are exclusively used in the construction or operation of plows, such as plowshares, moldboards, land wheels, and frames that are integral to a plow's function.

Distinguishing this category from its siblings is crucial for accurate classification. While 8432.90.00.50 covers parts for harrows, scarifiers, cultivators, weeders, and hoes, these machines serve different soil preparation functions. Similarly, 8432.90.00.60 pertains to parts for seeding, planting, and fertilizer application machinery, which are used after initial soil preparation. Finally, 8432.90.00.81 is a residual category for parts of other soil preparation machinery not specifically enumerated. This classification focuses solely on components dedicated to plows, which are characterized by their primary function of inverting the soil.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification within this heading relies on the determination that the part's intended use is exclusively for machinery falling under the definition of a plow. Consideration will be given to the specific design, function, and integration of the part into a plow assembly.