Harmonized Tariff Schedule of the United States · HTS code · HS 8432.42

8432.42.00

8432.42.00: Manure spreaders and fertilizer distributors: fertilizer distributors

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:
  2. Manure spreaders and fertilizer distributors:
  3. 8432.42.00 Fertilizer distributors

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 23 August 2018
    Legal act
    HTSUS 9903.88.02

Same subheading in other tariffs

8432.42 Manure spreaders and fertiliser distributors: fertiliser distributors

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • 600012656 HMRC 16 April 2025 – 15 April 2028 · 8432 42 00 00

    Agricultural self-propelled crop sprayer vehicle, that sprays fertiliser or water by the use of nozzles on arable crops or grassland. It has a chassis, engine, boom and 4 wheels. The cab is constructed of steel, with tinted, panoramic glass. It has a 28mm stainless steel spray line and a stainless…

Legal notes

Chapter notes: Chapter 84 →

Code history

Since 2017; before, these goods were classified under 8432.40.

In the Harmonized Tariff Schedule of the United States, 8432.42.00 is one of 1 line under subheading 8432.42, manure spreaders and fertiliser distributors: fertiliser distributors.

The general duty is free, and quantities are declared in p/st.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.

The United States imported goods of subheading 8432.42 worth US$29m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 8432.42.00?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 8432.42 as a whole, the largest supplier in 2024 was Canada (US$13m), followed by Italy.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.