HS 843221 Harrows, scarifiers, cultivators, weeders and hoes
Quick Answer: Harrows, scarifiers, cultivators, weeders, and hoes imported under HS 843221 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers agricultural and horticultural implements designed for soil preparation and cultivation, including disc harrows, spring-tine cultivators, and rotary weeders. These tools are essential for preparing land for planting and maintaining crop health. Importers should verify specific product descriptions against the official tariff schedules of the importing country to ensure accurate classification. CustomTariffs aggregates this data, highlighting the generally duty-free treatment for these essential agricultural machines across major markets, simplifying trade for agricultural equipment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432210000 | Free | — | ["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 843221 cover?
This subheading covers disc harrows, which are agricultural implements designed to break up and loosen soil. According to the World Customs Organization's Harmonized System Explanatory Notes, these machines typically feature rotating discs that cut and invert soil, preparing it for planting. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm that this category specifically includes powered disc harrows and those designed for attachment to tractors, used for tilling and soil preparation.
What falls outside HS 843221?
The following products are excluded from HS 843221: implements primarily designed for other agricultural operations such as plows (HS 843210), seed drills (HS 843230), or fertilizer distributors (HS 843241). While weeders and hoes are mentioned in the heading, specific powered versions or those with integrated functions beyond simple weeding or hoeing may fall under different classifications. For instance, a garden hoe with a simple handle and blade is not classified here, nor is a large-scale industrial tilling machine not intended for agricultural use.
What are common classification mistakes for HS 843221?
A common error is misclassifying disc harrows that have additional integrated functions, such as seed planting mechanisms, which would necessitate classification under a more specific heading or subheading that accounts for the primary function or combined functions. General Interpretative Rule 3(c) of the Harmonized System, which states that goods should be classified according to the essential character, is often overlooked. Importers may also incorrectly classify implements that are not primarily designed for soil preparation, such as land rollers or compactors.
How should importers classify products under HS 843221?
The correct procedure for classifying products under HS 843221 involves a thorough examination of the machine'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 Harmonized Tariff Schedule or the EU TARIC database, and the WCO Explanatory Notes. They must verify that the product is indeed a disc harrow designed for agricultural soil preparation and not a more specialized or multi-functional implement that would be classified elsewhere based on its essential character.
How is the duty calculated for products under HS 843221?
A John Deere 1025R tractor disc harrow weighing 250 kg and declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 8432.21.0000.
Which trade agreements reduce duties for HS 843221?
Several free trade agreements may reduce the applicable duty rate for HS 843221, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible disc harrows originating from Canada or Mexico can enter the United States duty-free. For example, a disc harrow manufactured in Mexico and meeting the USMCA rules of origin would be subject to a 0% duty rate. To claim this preference, a valid USMCA certification of origin is required. Other agreements may offer reduced rates depending on the origin country.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 843221 (disc harrows)?
For HS code 843221, which specifically covers disc harrows, the Most Favored Nation (MFN) duty rate in the United States is 0.00% ad valorem. Many preferential trade agreements also offer duty-free entry. For example, under the US-Australia Free Trade Agreement, the duty rate is Free. Always verify the specific preferential rate applicable to your country of origin.
How is HS code 843221 classified? What distinguishes disc harrows from other implements in heading 8432?
HS code 843221 is specifically for 'Disc harrows' within the broader category of 'Harrows, scarifiers, cultivators, weeders and hoes'. The key classification criterion is the presence and function of discs designed to break up and loosen soil. Implements with tines or teeth (cultivators, scarifiers) or blades for weeding (weeders, hoes) would fall under different subheadings within 8432.
What documentation is typically required when importing goods classified under HS 843221?
When importing disc harrows (HS 843221), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a Certificate of Origin may be necessary to claim preferential duty rates. Importers should also be prepared for potential inspections by agricultural or customs authorities to ensure compliance with phytosanitary or safety regulations.
How is the duty calculated for HS code 843221 if a duty were applicable?
While HS code 843221 often has a 0.00% duty rate under MFN tariffs, if a specific trade agreement or tariff schedule imposed a duty, it would typically be calculated on an ad valorem basis (a percentage of the declared value of the goods) or a specific rate (per unit). For example, if the MFN duty were 3.5% ad valorem and a disc harrow was valued at $5,000, the duty would be $5,000 * 0.035 = $175. However, for this specific code, the rate is commonly 0.00%.
Which major trade agreements might offer preferential duty rates for HS 843221 imports into the United States?
The United States has numerous Free Trade Agreements that often provide duty-free entry for agricultural machinery like disc harrows (HS 843221). Notable agreements include the USMCA (United States-Mexico-Canada Agreement), which generally provides duty-free treatment for goods originating within the member countries, and the CAFTA-DR (Dominican Republic-Central America Free Trade Agreement). Always consult the specific provisions of the relevant trade agreement and ensure proof of origin is properly documented.