HS 843239 Other
Quick Answer: Agricultural machinery imported under HS 843239 enters the UK and EU duty-free, and the US duty-free. This residual "Other" classification within heading 8432 (which covers agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery) applies to machinery for preparing or cultivating soil that is not specifically covered by other subheadings within 8432. This includes items such as seed drills, planters, and fertilizer distributors not otherwise classified. Importers and customs brokers should verify the specific functionality of their machinery to ensure it correctly falls under this "Other" category, as misclassification could lead to incorrect duty assessments. CustomTariffs aggregates this duty-free treatment across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432390000 | — | — | — |
| 8432391100 | 0.00 % | — | — |
| 8432399000 | 0.00 % | — | — |
| 8432391900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432390000 | 0.00 % | — | — |
| 8432391100 | 0.00 % | — | — |
| 8432391900 | 0.00 % | — | — |
| 8432399000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432390010 | — | — | ["No."] |
| 8432390090 | — | — | ["No."] |
| 84323900 | Free | — | — |
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 843239 cover?
This subheading covers "other" seeders, planters and transplanters, not specified in the preceding subheadings of heading 8432. According to the World Customs Organization's Harmonized System Nomenclature, this category is for agricultural or horticultural machinery designed for sowing seeds, planting seedlings, or transplanting, which do not fit the more specific descriptions of other subheadings within 8432. For instance, specialized machines for planting bulbs or tubers that are not covered by other specific descriptions would fall here, provided they are primarily for sowing or planting.
What falls outside HS 843239?
The following products are excluded from HS 843239: agricultural machinery for soil preparation or cultivation (heading 8432), machines for harvesting (heading 8433), and machinery for cleaning, sorting, or grading seed, grain, or dried vegetables (heading 8437). For example, a potato planter specifically designed for planting seed potatoes would be classified under a more specific subheading if available, or potentially under 8432.80 if not otherwise specified, but not under 843239 if it's a specialized harvesting or preparation machine.
What are common classification mistakes for HS 843239?
A common error is misclassifying machines that perform multiple functions. For example, a machine that both prepares the soil and sows seeds might be incorrectly classified under 843239 if its primary function is not solely sowing or planting, or if it fits a more specific description under heading 8432. Adherence to General Rule of Interpretation (GRI) 3(b) for goods put up in sets for retail sale, or GRI 3(c) for goods with similar descriptions, is crucial to ensure accurate classification based on the essential character of the machine.
How should importers classify products under HS 843239?
The correct procedure for classifying products under HS 843239 involves a thorough examination of the machine's primary function and design. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to identify the most specific subheading. If the machine is unequivocally a seeder, planter, or transplanter and does not fit any other more precise description within heading 8432, then 843239 is the appropriate classification.
How is the duty calculated for products under HS 843239?
A specialized pneumatic planter weighing 500 kg and declared at a customs value of $15,000 USD would, under the US HTS, potentially attract a duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for such a machine, the US duty would be $375.00 ($15,000 × 0.025). This calculation is based on the ad valorem rate applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule for subheading 8432.39.90.
Which trade agreements reduce duties for HS 843239?
Several free trade agreements may reduce the applicable duty rate for HS 843239, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying planters originating from Canada or Mexico could be eligible for Free (0%) duty. To claim this preference, a valid USMCA certification of origin is required. For goods from countries benefiting from the EU's Generalized Scheme of Preferences (GSP), preferential rates or duty-free treatment may apply, necessitating an EUR.1 movement certificate or a self-certified origin declaration.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 843239?
HS code 843239, classified as 'Other' seeders, planters, and transplanters, generally has low or zero duty rates under various trade regimes. For instance, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. The EU TARIC system also typically shows a 0.00% duty rate for goods classified under this subheading. Similarly, the UK Trade Tariff often lists 'Free' or 0.00% duty. It is crucial to verify the specific rate applicable to your country of import and export at the time of shipment, as these can change.
How is the duty for HS code 843239 calculated, and can you provide an example?
The duty calculation for HS code 843239 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Given the common 0.00% duty rates, the calculation often results in zero duty. However, if a specific duty were applicable, the calculation would be: Duty = Rate × Quantity. For example, if a specific duty of $10 per unit was applied to 50 planters, the total duty would be $10/unit × 50 units = $500. If an ad valorem duty of 3.5% was applied to goods valued at $10,000, the duty would be 3.5% × $10,000 = $350. Always confirm the applicable duty basis (ad valorem or specific) and rate.
What are the classification criteria for goods falling under HS code 843239?
HS code 843239 covers seeders, planters, and transplanters that do not fit into the more specific subheadings of 8432.31 (automatic or semi-automatic) or 8432.32 (seed drills). This 'Other' category is for machines designed for sowing, planting, or transplanting that are not fully automated or semi-automated, or that perform functions not covered by seed drills. The key is that the machine's primary function must be related to the sowing, planting, or transplanting of seeds, seedlings, or other agricultural materials. If the machine has a primary function outside of these operations, it would be classified elsewhere.
What documentation is typically required for importing goods under HS code 843239?
Standard import documentation for HS code 843239 includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or brochures for the machinery to substantiate the HS classification if requested by customs authorities. Compliance with any specific agricultural or safety standards may also necessitate additional documentation.
Do trade agreements significantly impact the duty rates for HS code 843239?
Yes, trade agreements can significantly impact duty rates for HS code 843239, although the base rates are often already low or free. For example, under the USMCA (United States-Mexico-Canada Agreement), agricultural machinery may benefit from preferential duty rates, potentially maintaining a 0.00% duty if rules of origin are met. Similarly, the EU has numerous Free Trade Agreements (FTAs) with countries worldwide, which could offer duty-free access for goods classified under 8432.39. Importers should always consult the specific trade agreement between the exporting and importing countries and ensure they meet all requirements, such as the rules of origin and proper documentation (e.g., Certificate of Origin), to benefit from reduced or eliminated duties.