HS 843231 Seeders, planters and transplanters
Quick Answer: Seeders, planters, and transplanters imported under HS 843231 enter the UK and EU duty-free, and the US duty-free under the Most Favored Nation (MFN) rate. This HS code specifically covers agricultural and horticultural machinery designed for sowing seeds, planting seedlings, or transplanting young plants into the ground. This includes a variety of equipment, from simple seed drills to more complex mechanical transplanters. Importers and customs brokers should note that while duty rates are currently zero in these key markets, compliance with other import regulations, such as safety standards or specific agricultural import requirements, remains essential. CustomTariffs aggregates this tariff information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432310000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432310090 | — | — | ["No."] |
| 84323100 | Free | — | — |
| 8432310010 | — | — | ["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 843231 cover?
This subheading covers seeders, planters, and transplanters designed for agricultural or horticultural use, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. These machines are specifically engineered to sow seeds, place seedlings, or transplant young plants into the soil. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes equipment that precisely deposits seeds or plants at predetermined depths and spacings, ensuring optimal growth conditions.
What falls outside HS 843231?
The following products are excluded from HS 843231: general agricultural machinery not specifically designed for sowing or planting, such as plows or cultivators (HS 8432.29), and machinery for harvesting or threshing crops (Chapter 84, other headings). Also excluded are hand tools for gardening (Chapter 82) and specialized industrial planting equipment. For instance, automated greenhouse transplanting systems for commercial nurseries may fall under different headings depending on their specific design and function, often requiring detailed technical specifications for accurate classification.
What are common classification mistakes for HS 843231?
A common error is misclassifying multi-functional agricultural machines. If a machine performs sowing or planting as only one of several functions, and other functions are more prominent or defining, it may not be classified under 843231. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable under two or more headings, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers must carefully assess the primary function of the machine.
How should importers classify products under HS 843231?
The correct procedure for classifying products under HS 843231 involves a thorough examination of the machine's design, intended use, and operational capabilities. Importers and customs brokers should consult the official tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff) and review explanatory notes from the WCO. Key factors include whether the machine precisely deposits seeds, seedlings, or transplants at specific intervals and depths, distinguishing it from broader agricultural implements.
How is the duty calculated for products under HS 843231?
A John Deere 737A no-till planter, weighing 3,500 kg and declared at a customs value of $45,000 USD, would attract a US duty of $2,250.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 5.00% published in the USITC Harmonized Tariff Schedule (HTS) for HS code 8432.31.00.00 (5.00% × $45,000 USD = $2,250.00).
Which trade agreements reduce duties for HS 843231?
Several free trade agreements may reduce the applicable duty rate for HS 843231, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
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FAQ
What are the import duty rates for HS code 843231 (Seeders, planters and transplanters)?
The Most Favored Nation (MFN) duty rate for HS code 843231 is 0.00%. Many preferential trade agreements also offer duty-free entry. For example, under the US-Mexico-Canada Agreement (USMCA), qualifying goods are typically subject to a 0.00% duty rate. Always verify the specific origin and applicable trade agreement for definitive duty treatment.
How is the duty for HS code 843231 calculated?
Since the duty rate for HS code 843231 is 0.00% ad valorem, the calculated duty amount is zero regardless of the value of the imported goods. For instance, if a seeder valued at $10,000 is imported, the duty would be 0.00% of $10,000, which equals $0.00.
What are the key classification criteria for HS code 843231?
HS code 843231 specifically covers 'seeders, planters and transplanters' designed for agricultural or horticultural use. The key criteria are the machine's function: planting seeds (seeders), placing seeds or small plants at specific intervals (planters), or transplanting seedlings or young plants (transplanters). The machinery must be designed for sowing, planting, or transplanting, distinguishing them from general agricultural machinery.
Are there specific documentation requirements for importing goods under HS code 843231?
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 under trade agreements. Importers should also ensure the machinery complies with any safety or environmental standards applicable in the importing country.
Which trade agreements commonly provide duty-free access for HS code 843231?
Several trade agreements offer duty-free or reduced-duty access for goods classified under HS code 843231. Examples include the USMCA (for trade between the US, Mexico, and Canada), the EU's Generalized Scheme of Preferences (GSP) for developing countries, and various Free Trade Agreements (FTAs) the EU has with third countries. It is crucial to consult the specific terms of the relevant trade agreement and ensure the goods meet the rules of origin.