HS 843210 Ploughs
Quick Answer: Ploughs imported under HS 843210 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers ploughs, also known as plows, which are agricultural implements designed to turn over soil in preparation for planting. This includes mouldboard ploughs, disc ploughs, and rotary ploughs. Importers should note that while duty rates are currently zero in these major markets, compliance with any specific import regulations or standards for agricultural machinery remains essential. CustomTariffs aggregates this tariff information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432100040 | — | — | ["No."] |
| 8432100060 | — | — | ["No."] |
| 84321000 | Free | — | — |
| 8432100020 | — | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 843210 cover?
This subheading covers ploughs, which are agricultural implements designed for turning over soil. According to the World Customs Organization's Harmonized System Nomenclature, this category includes mouldboard ploughs, disc ploughs, and rotary ploughs, as well as subsoilers and cultivators when they are primarily designed for soil turning. The USITC Harmonized Tariff Schedule and the EU TARIC system align with this definition, focusing on the primary function of soil inversion for agricultural preparation.
What falls outside HS 843210?
The following products are excluded from HS 843210: agricultural machinery for sowing, planting, or transplanting (HS 843230), machinery for harvesting or threshing (Chapter 84, various headings), and garden tools such as hand-operated hoes or spades (Chapter 82). While some cultivators might share similarities, if their primary function is not soil turning but rather breaking up clods or weeding, they may be classified under other subheadings within HS 8432 or in different chapters, depending on their specific design and intended use.
What are common classification mistakes for HS 843210?
A common error is misclassifying implements that perform secondary soil preparation tasks as ploughs. For instance, harrows, which primarily break up and level soil after ploughing, are classified under HS 843239. Similarly, rotary tillers, which both cultivate and mix soil, may fall under HS 843229 if their primary function is not soil inversion. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3(b) for composite goods, is crucial to avoid misclassification.
How should importers classify products under HS 843210?
The correct procedure for classifying agricultural implements as ploughs involves a thorough examination of the product's design, intended use, and primary function. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes from the WCO. Determining whether the machine's principal purpose is to invert soil is key; if it is, HS 843210 is likely applicable. Providing detailed product specifications and operational manuals is essential.
How is the duty calculated for products under HS 843210?
A John Deere 700 Series mouldboard plough, weighing 500 kg and declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($8,000 USD × 5.0% = $400.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which provides specific duty rates for agricultural machinery.
Which trade agreements reduce duties for HS 843210?
Several free trade agreements may reduce the applicable duty rate for HS 843210, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible ploughs originating from Canada or Mexico can enter the United States duty-free, provided a valid origin declaration is submitted. Similarly, agreements like the EU-UK Trade and Cooperation Agreement offer preferential duty rates for goods originating within the respective territories. Documentation such as a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences is typically required.
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FAQ
What are the typical import duty rates for HS code 843210 (Ploughs)?
The Most Favored Nation (MFN) duty rate for HS code 843210 (Ploughs) is 0.00% ad valorem in the United States, as per the USITC Harmonized Tariff Schedule. In the European Union, under the TARIC system, the rate is also 0.00% ad valorem. Similarly, the UK Trade Tariff lists a duty rate of Free for this classification. Importers should always verify the specific rate applicable to their country of import and consider any preferential trade agreements that might apply.
What specific criteria define a 'Plough' under HS code 843210?
HS code 843210 specifically covers 'Ploughs' (also known as plows). According to the Explanatory Notes of the Harmonized System (WCO), this category includes all types of ploughs designed for tilling the soil, such as mouldboard ploughs, disc ploughs, rotary ploughs, and subsoilers. The key function is to break up and invert the soil. Implements that perform different primary functions, such as harrows or cultivators, would be classified under different headings.
How is the import duty for a plough (HS 843210) calculated, and can you provide an example?
The import duty for HS code 843210 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a plough is valued at $5,000 USD and the applicable duty rate is 0.00% (as is common under MFN tariffs for this code), the duty calculation would be: $5,000 (Value) × 0.00% (Duty Rate) = $0.00 (Duty Amount). Some countries may also apply specific duties based on weight or other units, but for this code, ad valorem is standard. Always confirm the valuation method and applicable rates with the customs authority.
What documentation is typically required when importing ploughs under HS code 843210?
When importing ploughs classified under HS code 843210, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the importing country's regulations and any specific agricultural import requirements, a certificate of origin may also be necessary, especially if claiming preferential duty rates under a trade agreement. It is advisable for importers and customs brokers to consult the specific import requirements of the destination country.
Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 843210?
Yes, trade agreements can significantly affect duty rates for HS code 843210. For instance, under the United States-Mexico-Canada Agreement (USMCA), agricultural machinery like ploughs may qualify for preferential duty treatment, potentially resulting in a 0.00% duty rate if originating rules are met. Similarly, the European Union has numerous trade agreements with third countries that could reduce or eliminate duties on such goods. Importers must ensure they have the necessary proof of origin (e.g., a certificate of origin) to claim these preferential rates. Customs brokers play a crucial role in verifying eligibility and ensuring compliance with the rules of origin.