9817.00.50.00 - Machinery, equipment and implements to be used for agricultural or horticultural purposes

HTS Code 9817.00.50.00 specifically designates machinery, equipment, and implements intended for use in agricultural or horticultural operations. This category encompasses a wide array of tools and apparatus designed to facilitate cultivation, harvesting, soil preparation, crop protection, and other related activities. Examples include tractors, plows, harvesters, cultivators, seed drills, sprayers, irrigation equipment, and specialized gardening tools, provided their primary design and intended use are for agricultural or horticultural purposes.

This provision is distinct from the broader merchandise classifications found in Chapters 1 through 97, which categorize goods based on their inherent material composition or general function. Unlike sibling categories that might classify specific agricultural products (e.g., live animals), this code focuses on the *means* by which agricultural and horticultural activities are performed. It is important to note that the classification hinges on the *intended and primary use* of the machinery; general-purpose equipment that could incidentally be used in agriculture would likely fall under a different HTS heading.

As a leaf node within the HTS, this category does not have further subdivisions. Therefore, classification decisions within 9817.00.50.00 will rely on the detailed interpretation of "machinery, equipment and implements" and the specific criteria for "agricultural or horticultural purposes." Importers must be able to demonstrate that the goods meet these functional and intended-use requirements, often through product specifications, brochures, or declarations of use.