Skip to content
GOODS ACROSS BORDERS

HS HEADING 8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers

6-digit subheadings (9)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8432.10

Ploughs; for soil preparation

8432.21

Harrows; disc harrows

8432.29

Harrows; (excluding disc), scarifiers, cultivators, weeders and hoes

8432.31

Seeders, planters and transplanters; no-till direct seeders, planters and transplanters

8432.39

Seeders, planters and transplanters; other than no-till direct seeders, planters and transplanters

8432.41

Spreaders and distributors; for manure and fertilizers, for agricultural, horticultural or forestry use; manure spreaders

8432.42

Spreaders and distributors; for manure and fertilizers, for agricultural, horticultural or forestry use; fertiliser distributors

8432.80

Rollers; for lawns or sports-grounds

8432.90

Machinery; parts of machinery for soil preparation or cultivation or for rollers for lawns or sports-grounds

Chapter 84 classification notes

One of the largest chapters by trade value. Many IT products duty-free under the ITA (Information Technology Agreement). Dual-use export controls apply to certain machinery. Parts often classified under the same heading as the complete machine.

Frequent misclassification in this chapter

Many importers confuse Chapter 84 (mechanical) and Chapter 85 (electrical). A device with both elements usually classifies by principal function. Computer peripherals may classify separately from the computer itself.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 84

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog