Chapter 84, Machinery and mechanical appliances / Heading 8432

HTS 8432.90.00.81: Agricultural, of other machinery

Schedule text: Of other machinery. Classification: Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof › Parts › Other › Of other machinery

General rate of duty

Free

Column 1, USITC schedule

From China, all in

50%

Priced live by the Gateway engine

Section 301 China

25%

List 1

Forced labor 301

exempt

9903.05.90

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
8432.90.00.81
0%$0.00
Section 301 China (List 1)
25%$2,500.00
Section 232 Steel (Derivative)
As of April 6, 2026, CBP may assess Section 232 metals duties based on US sales price rather than declared customs value.
25%$2,500.00
Effective duty rate
50%$5,000.00

Checked and not applied

  • Section 301 forced labor: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52)

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Related lines

Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.

  • 8432.90.00Parts (rate line, Free)
  • 8432.90.00.10Road wheels without tires
  • 8432.90.00.20Wheel and tire assemblies
  • 8432.90.00.40Of plows
  • 8432.90.00.50Of harrows, scarifiers, cultivators, weeders and hoes
  • 8432.90.00.60Of seeders, planters, transplanters, manure spreaders and fertilizer distributors

Questions about this example

What is HTS code 8432.90.00.81?
HTS 8432.90.00.81 covers agricultural, of other machinery; the schedule's own line text is "Of other machinery". Its full classification path in the Harmonized Tariff Schedule of the United States is: Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof › Parts › Other › Of other machinery. It sits in chapter 84 (Machinery and mechanical appliances) under heading 8432.
What is the general duty rate for HTS 8432.90.00.81?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 8432.90.00.81 from China?
Priced on $10,000 of goods, the effective duty from China is 50%: 0% general rate + 25% Section 301 + 25% Section 232 Steel (Derivative). Section 301 applies (List 1). Forced-labor duty: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52).
Which lines are related to HTS 8432.90.00.81?
It is a statistical line under the 8-digit rate line 8432.90.00 (Parts), which has 5 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.