WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. 8432.10 - Ploughs - Harrows, scarifiers, cultivators, weeders and hoes : 8432.21 - - Disc harrows 8432.29 - - Other 8432.30 - Seeders, planters and transplanters 8432.40 - Manure spreaders and fertiliser distributors 8432.80 - Other machinery 8432.90 - Parts This heading covers machines whatever their mode of traction, used in place of hand tools, for one or more of tbe following ciasses of agricultural, horticultural or forestry work, viz. : ( Preparing the soil for cultivation (clearing, breaking, tilling, ploughing, loosening, etc.). (11) Spreading or distributing fertilisers, including manure, or other products to improve the soil. (111) Planting or sowing. (N) The workin or maintenance of the soil during the growing period (hoeing, weeding, cleaning etc 5. The machines of this headin may be hauled by an animal or by a vehicle (e. may be mounted on a vehic e (e.g,, on a tractor or a horse-drawn chassis). " tractor " includes " pedestrian controlled tractor ".) or & athistractor), context, f Machines designed to be hauled by, or mounted as interchangeable equipment on a tractor. Some a icultural, horticultural or forestry machines (for example, plou s and harrows) are designe solely to be hauled or pushed by a tractor, to which they are inked by a cou ling device (whether or not with a liftmg mechanism). Others (e.g., rotahng hoes) are operate by a eneralose power take-off on the tractor. Such machlnes are mounted and chan ed in the fields, 2 3 o r e s t or the farm yard. All these machines remain in this heading even i they are presented with (and whether or not mounted on) the tractor. The tractor itself is classified separately in heading 87.01. B P B The same classification principle ap lies where another t e of hauling device is substituted for the tractor (e. ., one classified in eading 87.04), or w ere a rotary hoe is mounted on the driving axle o a pedestrian controlled tractor in lace of the wheels, so that it acts both as an implement and as driving wheels carrying the who e. E f I! Self-propelled agricultural, horticultural or forestry machines. In these machines the tractive part and the machine make up one integral unit (e.g., motorised ploughs). Such machines are classified in this heading. However, the heading excludes fertiBser, etc., spreading lorries which are classified with other special purpose motor vehicles in heading 87.05. The smaller es of agricultural machines designed to be drawn or rolled by manual power (e.g., ploughs, arrows, cultivators, hoes, rollers and seeders) also fall in this heading. ? The numerous machines of this heading include : (1) Ploughs for all soil workin purposes, e.g., mouldboard loughs (single or multi share or reversible types), sub-soil p oughs (usually without moul oards) and disc ploughs. k & a (2) Harrows which are main1 used for breaking u the soil after ploughing. In the toothed harrow the teeth are fitte to a rigid, articulate or chain-mesh framework, or sometimes to a dnun or rollers. In disc harrows the teeth are replaced by one or more rows of concave discs with cutting edges. 7' (3) Scarifiers, cultivators, weeders and hoes which are used for workin weeding or smoothing the soil after ploughing, or during the growth of the crops, ~ k s mach~nes e es of tools usually consist of a horizontal frame fitted with several rows of various (shares, discs, teeth, etc.), which may be rigid or springy, fixed or mova le, and are sometimes interchangeable. ? (4) Seeders, planters and transplanters, for seed, bulbs, tubers, plants, etc., consisting of a box, hop er or other reservoir, sometimes mounted on wheels, and equipped with devices for distn ution and for opening and usually re-covering the h o w . ! (5) Fertiliser distributors and manure spreaders. Distributors for spreading manure or solid fertilisers chemicals, dung, etc.), sometimes mounted on wheels, usually consist of containers itted with a distributing mechanism such as sliding floor plates, a worm feed, endless chains or centrihgal discs; portable mechanical apparatus used for the same purposes are also included here. b Moving-floor trailers with a chopper/distributor attachment enabling them to operate, while unloadln , as muck spreaders, and slurry s readers consisting of a wheeled container, usually equippetwith spreading plates or troughs, falfin heading 87.16. Portable injectors for forcing fertilisin li uids into the soil, also fall in this heading. They tm u g wBich the fertiliser is pumped into the so11 by a consist of a long hollow rod, h Pump. (6) Machines for clearing scrub, undergrowth, stalks of former crops, roots, etc. They generally consist of two large wheels and a dsum fitted with cutting blades. (7) Stone-removing machines, similar to a harrow but fitted with hooked teeth in two rows converging towards an openslatted container, to collect stones. (8) Rollers, main1 used to pack the soil. These include smooth, corrugated, disc, packer wheel, etc., rollers. The heading also includes rollers for gardens, lawns, sports-grounds, grass tracks, etc. & (9) Thinning-out machines (e.g., beet se arators used for se arating young plants. These may be very complex machines control ed by p oto-electric evices. P 'I' (10) Machines for cutting back the tops or stalks of plants for pruning excess growth. PARTS Sub'ect to the general provisions regarding the classification of parts (see the General Exp anatory Note to Section XVI), the heading covers parts for the above-mentioned machines. Such parts include, inter alza : Plough beams, coulters, shares, mouldboards, lough discs (including diamond-edged shares, discs, etc.); tools and teeth (rigid or spring) or scarifying, cultivating or weeding machines; teeth, drums and discs for harrows; cylinders, segments and parts of rollers; distributing mechanisms for fertiliser distributors, seeding, planting or transplanting machines; shares, teeth, discs and other tools for hoeing machines. P The heading does not include : (a) Dibbers, planters, transpIanters and sirnilar hand tools (heading 82.01). (b) Liquid elevators and pumps for liquids (including hub-pumps for mounting on the wheels of agncuItural machines for spraying, etc.) (heading 84.13). (c) Mechanical agricultural, horticultural or forestry appliances (whether or not hand-operated) for dispersing or spraying liquids or powders (heading 84.24). (d) Manure lifters and other agricultural, horticultural or forestry lifting machinery of heading 84.28. (e) Shovel loaders and road rollers, self-propelled (heading 84.29). ( f ) Earth excavating, levelling, boring or extracting machinery and non self-propelled road rollers (heading 84.30). (g) Stump removers and tree transplanters (heading 84.36). @) Agricultural carts and vehicles (Chapter 87).
1.- This Chapter does not cover : (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Vacuum cleaners of heading 85.08; (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; (g) Radiators for the articles of Section XVII; or (h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. (A) Heading 84.19 does not, however, cover : (i) Germination plant, incubators or brooders (heading 84.36); (ii) Grain dampening machines (heading 84.37); (iii) Diffusing apparatus for sugar juice extraction (heading 84.38);