HS 843241 Manure spreaders and fertiliser distributors
Quick Answer: Manure spreaders and fertiliser distributors imported under HS 843241 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This HS code specifically covers machinery designed for the uniform distribution of manure or artificial fertilizers across agricultural land. These are typically towed or self-propelled units equipped with mechanisms to spread solid or liquid materials. Importers and customs brokers should note that while duty rates are currently zero in these major markets, compliance with any specific import regulations or standards for agricultural machinery in the destination country remains essential. CustomTariffs aggregates this duty information for ease of trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432410000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432410000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432410000 | 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 843241 cover?
This subheading covers manure spreaders and fertilizer distributors, as defined by the World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes and further elaborated in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database. These machines are designed for agricultural use, specifically for the uniform distribution of manure or fertilizers across fields to enhance soil fertility and crop yield. They typically include mechanisms for loading, carrying, and spreading the material.
What falls outside HS 843241?
The following products are excluded from HS 843241: agricultural machinery not specifically designed for spreading manure or fertilizers, such as plows, cultivators, or harvesters. Also excluded are general-purpose industrial spreaders, equipment for the application of liquid fertilizers if they are not designed for solid manure or granular fertilizers, and simple manual implements. For instance, a basic shovel used for spreading manure would not be classified here, nor would a large-scale industrial conveyor system for bulk materials.
What are common classification mistakes for HS 843241?
A common error is misclassifying machines that have a dual function but are primarily designed for other agricultural operations. For example, a trailer that can be used for hauling manure but lacks a dedicated spreading mechanism might be incorrectly classified under this subheading. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings or subheadings, classification is determined by the essential character of the goods, which in this case is the spreading function.
How should importers classify products under HS 843241?
The correct procedure for classifying manure spreaders and fertilizer distributors under HS 843241 involves a detailed examination of the product's design, function, and intended use. Importers and customs brokers should consult the official HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Verifying that the machine's primary purpose is the uniform distribution of solid manure or granular fertilizers is crucial for accurate classification.
How is the duty calculated for products under HS 843241?
A German-made "Bauer" brand manure spreader weighing 2,500 kg and declared at a customs value of $15,000 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem, the duty would be $375.00 USD ($15,000 USD × 0.025). This calculation is based on the ad valorem system, where the duty is a percentage of the declared customs value, as published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 843241?
Several free trade agreements may reduce the applicable duty rate for HS 843241. For goods originating in Canada or Mexico and meeting the rules of origin, the United States-Mexico-Canada Agreement (USMCA) can result in a duty rate of Free. For goods originating in the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable to this specific product) could also offer preferential rates, potentially Free. Documentation typically required includes a self-certified origin statement under USMCA or a EUR.1 movement certificate for other applicable agreements.
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FAQ
What is the standard import duty rate for HS code 843241 (Manure spreaders and fertiliser distributors) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), the Most Favored Nation (MFN) duty rate for HS code 843241 is Free. This means that generally, no duty is applied to importations of manure spreaders and fertiliser distributors from countries that receive MFN status, which includes most trading partners. You can verify this information on the US International Trade Commission (USITC) website.
Are there any preferential duty rates available for HS code 843241 under trade agreements?
While the MFN rate for HS code 843241 is Free, it is always prudent for importers to check specific trade agreements. For instance, if a manure spreader or fertiliser distributor is imported from a country with a Free Trade Agreement (FTA) with the United States, such as the USMCA (United States-Mexico-Canada Agreement), the goods would also enter duty-free. Importers should consult the specific provisions of applicable FTAs and ensure they have the necessary proof of origin documentation.
How is the duty calculated for HS code 843241 if a duty were applicable?
For HS code 843241, the standard duty rate is Free. However, if a specific tariff provision or a non-MFN country were to apply a duty, it would typically be calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit). For example, if the duty rate were 3.5% ad valorem and the declared customs value of the imported manure spreader was $10,000, the duty would be $10,000 * 0.035 = $350. If a specific duty of $50 per unit applied and 10 units were imported, the duty would be 10 * $50 = $500. Always confirm the applicable duty calculation method with the latest USHTS or relevant customs authority guidance.
What documentation is typically required when importing manure spreaders and fertiliser distributors under HS code 843241?
When importing goods classified under HS code 843241, standard import documentation is generally required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. For preferential duty claims under trade agreements, a Certificate of Origin or other acceptable proof of origin is crucial. Depending on the country of origin and the specific product, additional documentation related to safety standards or environmental regulations might be necessary. Customs brokers can provide detailed guidance on specific requirements.
What are the key classification criteria for distinguishing manure spreaders and fertiliser distributors under HS code 843241?
HS code 843241 covers machines and mechanical appliances for spreading, distributing, or applying manure and artificial or chemical fertilizers. Key classification criteria include the primary function of the machine: to spread or distribute solid or liquid manure, or to distribute granular, liquid, or gaseous fertilizers. The mechanism of distribution (e.g., rotary, spinner, pneumatic) and whether the machine is self-propelled or designed to be drawn by a tractor are also relevant considerations. Machines designed solely for tilling or cultivating soil, even if they incorporate fertilizer application features, may fall under different HS codes. Consulting the Explanatory Notes to the Harmonized System is recommended for detailed guidance.