HS Heading 8432 : Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof
HEADING DEFINITION & DISAMBIGUATION
HS Heading 8432 encompasses agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof. It classifies 9 6-digit WCO subheadings within Chapter 84 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 8432
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 8432.10 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, Plows | 84 | View 8432.10 Package → |
| 8432.21 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, Harrows, scarifiers, cultivators, weeders and hoes, Disc harrows | 84 | View 8432.21 Package → |
| 8432.29 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, Harrows, scarifiers, cultivators, weeders and hoes, Other | 84 | View 8432.29 Package → |
| 8432.31 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, Seeders, planters and transplanters, No-till direct seeders, planters and transplanters | 84 | View 8432.31 Package → |
| 8432.39 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, Seeders, planters and transplanters, Other | 84 | View 8432.39 Package → |
| 8432.41 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, Manure spreaders and fertilizer distributors, Manure spreaders | 84 | View 8432.41 Package → |
| 8432.42 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, Manure spreaders and fertilizer distributors, Fertilizer distributors | 84 | View 8432.42 Package → |
| 8432.80 | Other machinery | 84 | View 8432.80 Package → |
| 8432.90 | Parts | 84 | View 8432.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 8432
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 8432 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 8432 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 8432 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 8432?
HS Heading 8432 covers Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof, grouping 9 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8432?
Subheadings under Heading 8432 range from 8432.11 to 8432.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8432?
US MFN general duty rates for Heading 8432 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8432?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8432?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8432?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8432 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8432?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8432?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8432?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.