Tariff Watch22 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 87.50% from China · lowest 60.00% from United Kingdom
| Origin | Ad valorem layers | Layers | Reported under |
|---|---|---|---|
| China CHN | 87.50% | mfn + s232 + s301 + s301 | 9903.88.01 9903.05.31 9903.82.02 |
| Vietnam VNM | 62.50% | mfn + s232 + s301 | 9903.05.84 9903.82.02 |
| Japan JPN | 62.50% | s232 + s301 | 9903.05.49 9903.82.02 |
| South Korea KOR | 62.50% | s232 + s301 | 9903.05.71 9903.82.02 |
| Thailand THA | 62.50% | mfn + s232 + s301 | 9903.05.77 9903.82.02 |
| Brazil BRA | 62.50% | mfn + s232 + s301 | 9903.05.27 9903.82.02 |
| Mexico MEX | 60.00% | mfn + s232 + s301 | 9903.05.55 9903.82.02 |
| Canada CAN | 60.00% | mfn + s232 + s301 | 9903.05.29 9903.82.02 |
| India IND | 60.00% | mfn + s232 + s301 | 9903.05.44 9903.82.02 |
| Germany DEU | 60.00% | s232 + s301 | 9903.05.39 9903.82.02 |
| Italy ITA | 60.00% | s232 + s301 | 9903.05.39 9903.82.02 |
| United Kingdom GBR | 60.00% | mfn + s232 + s301 | 9903.05.81 9903.82.02 |
| Code | Description | Column 1 | Special | Units |
|---|---|---|---|---|
| 8432.10.00.20 | Moldboard plows except listers | inherited | No. | |
| 8432.10.00.40 | Disc plows | inherited | No. | |
| 8432.10.00.60 | Other | inherited | No. | |
| 8432.21.00.00 | Disc harrows | Free | No. | |
| 8432.29.00.40 | Cultivators, tractor drawn or for tractor mounting | inherited | No. | |
| 8432.29.00.60 | Walk behind rotary tillers | inherited | No. | |
| 8432.29.00.80 | Other | inherited | No. | |
| 8432.29.00.90 | Other | inherited | No. | |
| 8432.31.00.10 | Planters and transplanters | inherited | No. | |
| 8432.31.00.90 | Seeders | inherited | No. | |
| 8432.39.00.10 | Planters and transplanters | inherited | No. | |
| 8432.39.00.90 | Seeders | inherited | No. | |
| 8432.41.00.00 | Manure spreaders | Free | No. | |
| 8432.42.00.00 | Fertilizer distributors | Free | No. | |
| 8432.80.00.10 | Tow behind spreaders, aerators, and de- thatchers | inherited | No. | |
| 8432.80.00.80 | Other | inherited | No. | |
| 8432.90.00.10 | Road wheels without tires | inherited | No. | |
| 8432.90.00.20 | Wheel and tire assemblies | inherited | No. | |
| 8432.90.00.40 | Of plows | inherited | No. | |
| 8432.90.00.50 | Of harrows, scarifiers, cultivators, weeders and hoes | inherited | No. | |
| 8432.90.00.60 | Of seeders, planters, transplanters, manure spreaders and fertilizer distributors | inherited | No. | |
| 8432.90.00.81 | Of other machinery | inherited | No. |
| Programme | Rate as published | Contribution | Reported under | In force from |
|---|---|---|---|---|
| Column 1 General (MFN) | Free | 0.00% | — | not established |
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31. | ||||
| Section 232 | The duty provided in the applicable subheading + 50% | 50.00% if in scope | 9903.82.02 | 2025-06-04 |
Applies only where aluminium, steel or copper is at least 15 percent of the weight of the article, per U.S. note 16(c). The duty falls on the full customs value when it applies. Source: FEDERAL REGISTER, Proclamation 11021, adjusting imports of aluminum, steel and copper (FR Doc. 2026-06960), published 2026-04-09. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading plus 25% | 25.00% | 9903.88.01 | 2018-07-06 |
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so. Source: USTR, Notice of Action: China's Acts, Policies and Practices Related to Technology Transfer (List 1) (83 FR 28710), published 2018-06-20. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 12.5% | 12.50% | 9903.05.31 | 2026-07-24 |
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31. | ||||
Common questions
- What is the duty rate for HTS 8432?
- Heading 8432 covers agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8432.10.00.20, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 87.50% and United Kingdom carries 60.00%.
- Why does the rate differ by country for the same HTS code?
- The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
- Is this the rate I will actually pay?
- It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.