HS 843280 Other machinery
Quick Answer: Agricultural machinery not specifically listed elsewhere under HS 8432 enters the UK and EU duty-free, and the US duty-free under the MFN rate. HS code 843280 encompasses a variety of other agricultural and horticultural machinery, including but not limited to, soil preparation equipment not covered by more specific headings, and certain types of seeders and planters. Importers should verify specific product descriptions against the full Explanatory Notes for Chapter 84 to ensure correct classification, as this is a residual category. CustomTariffs aggregates this data, highlighting the generally favorable duty treatment across these major markets for goods falling under this code.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432800000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432800000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84328000 | Free | — | — |
| 8432800080 | — | — | ["No."] |
| 8432800010 | — | — | ["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 843280 cover?
This subheading covers agricultural and horticultural machinery not specifically enumerated in other subheadings of Heading 8432. According to the World Customs Organization's Harmonized System Nomenclature, this includes a diverse range of equipment designed for soil preparation, planting, cultivation, and harvesting that do not fit into more specific categories like plows, harrows, or seed drills. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this residual category captures "other" machinery within the scope of Heading 8432.
What falls outside HS 843280?
The following products are excluded from HS 843280: machinery specifically classified under other subheadings of Heading 8432, such as plows (8432.10), harrows (8432.21-8432.29), cultivators, scarifiers, grubbers, and weeders (8432.31-8432.39), and seeders, planters, and transplanters (8432.41-8432.49). Additionally, machinery for the industrial preparation of soil, like large-scale earthmoving equipment, and machinery for the processing of harvested crops are typically classified elsewhere, often in Chapter 84, but outside of Heading 8432.
What are common classification mistakes for HS 843280?
A common error is misclassifying machinery that performs multiple functions. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable by reference to the material or substance which gives them their essential character, or by virtue of the function they perform, they should be classified as if they consisted of that material or substance. Importers may incorrectly assign a machine to 843280 when its primary function aligns with a more specific subheading within Heading 8432, or when its function places it in a different HS chapter altogether.
How should importers classify products under HS 843280?
The correct procedure for classifying products under HS 843280 involves a thorough examination of the machine's primary function and design. Importers and customs brokers must consult the Explanatory Notes to the Harmonized System for Heading 8432 and review the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff. If the machinery is not explicitly covered by a more specific subheading within 8432, and its purpose is agricultural or horticultural soil preparation, cultivation, or similar tasks, then 843280 is the appropriate classification.
How is the duty calculated for products under HS 843280?
A self-propelled multi-purpose agricultural cultivator, declared at a customs value of $15,000 USD and weighing 2,500 kg, would attract a US duty of $1,500.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($15,000 USD × 10% = $1,500.00). Note that specific weight-based duties or other charges may apply depending on the exact product and its sub-classification.
Which trade agreements reduce duties for HS 843280?
Several free trade agreements may reduce the applicable duty rate for HS 843280, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Australia and Japan. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and the exporting country.
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FAQ
What are the typical import duty rates for HS code 843280, covering 'Other machinery' for soil preparation or cultivation?
For HS code 843280, the Most Favored Nation (MFN) duty rate in the United States is 0.00%, meaning it is duty-free. Similarly, the United Kingdom's duty rate under the UK Global Tariff is Free. The European Union's TARIC system also generally lists this code as Free. However, importers should always verify the specific duty rate applicable at the time of import, as rates can change and preferential agreements may offer different terms.
How is HS code 843280 classified, and what distinguishes 'other machinery' from specifically enumerated agricultural machinery?
HS code 843280 falls under Chapter 84 of the Harmonized System, which covers 'Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.' Specifically, it is within heading 8432, pertaining to 'Agricultural, horticultural or forestry machinery for soil preparation or cultivation; rollers for lawns or sports grounds.' The 'other machinery' designation in 843280 applies to machinery for soil preparation or cultivation that is not specifically listed or covered by other subheadings within 8432 (e.g., plows, harrows, cultivators, seeders, planters, spreaders). Classification relies on the primary function of the machine. If a machine's main purpose is soil preparation or cultivation and it doesn't fit a more specific description within 8432, it is classified under 843280.
What documentation is typically required when importing goods classified under HS code 843280?
When importing machinery under HS code 843280, standard import documentation is 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. Depending on the country of origin and destination, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a trade agreement. 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 safety or environmental standards applicable to agricultural machinery in the importing country is also crucial.
Are there common trade agreements that provide preferential duty rates for machinery classified under HS code 843280?
Yes, numerous trade agreements can affect the duty rates for HS code 843280. For example, goods originating from countries that are part of the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties when imported into the U.S., Canada, or Mexico, provided they meet the rules of origin. Similarly, the UK has trade agreements with various countries that could offer preferential treatment. The European Union also has a network of free trade agreements. Importers and customs brokers must consult the specific trade agreement between the exporting and importing countries and ensure the machinery meets all stipulated rules of origin to claim preferential treatment.
How is the import duty calculated for HS code 843280 if a duty were applicable, and can you provide an example?
While HS code 843280 is often duty-free under major trade regimes like the US MFN or UK Global Tariff, if a duty were applicable (e.g., under a specific tariff regime or if the code were reclassified), it would typically be calculated based on either an ad valorem rate (a percentage of the declared value) or a specific rate (a fixed amount per unit). For example, if a hypothetical duty rate of 5% ad valorem applied to a shipment of machinery valued at $10,000, the duty would be calculated as: $10,000 (Value) × 0.05 (Duty Rate) = $500 (Duty Amount). If a specific duty applied, such as $50 per machine, and you imported 10 machines, the duty would be: 10 (Quantity) × $50 (Rate per unit) = $500 (Duty Amount). Always confirm the applicable duty calculation method and rate with official customs resources.