8432 90 000 0 — Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers: parts

8432 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 – Seeders, planters and transplanters: 8432 31 – – No-till direct seeders, planters and transplanters 8432 39 – – Other – Manure spreaders and fertiliser distributors: 8432 41 – – Manure spreaders 8432 42 – – Fertiliser distributors 8432 80 – Other machinery 8432 90 – Parts

This heading covers machines, irrespective of the type of traction, used instead of hand tools for the following types of agricultural, horticultural or forestry work: (I) Preparation of soil for the cultivation of cultivated plants (clearing of land, raising virgin land, cultivation, plowing, loosening, etc.).

(II) Spreading or applying fertilizers, including manure or other organic matter, to improve the physicochemical properties of the soil. (iii) Planting or sowing. (IV) Soil treatment or care during the growing season (cultivation, weeding, seedling thinning, etc.). Machinery included in this heading may be towed by an animal goy or a vehicle (e.g. a tractor) or mounted on a vehicle (e.g. a tractor or a horse-drawn chassis). (In this context, the term tractor also refers to a single-axle tractor.) Trailer or hinged machines, which are replaceable equipment for the tractor. Some agricultural, horticultural or forestry machinery (e.g., plows and harrows) are intended solely for connection to a tractor by means of a connecting device (whether or not having a lifting mechanism). Other machines (e.g. milling cultivators) are powered by a general purpose tractor power take-off shaft. Such machines are hung and replaced in the field, in the forest or in the yard of farms. All these machines fall under this heading even if they are supplied with a tractor (whether or not they are mounted on a tractor). The tractor itself is classified in heading 8701. The same principle of classification applies to cases where another tractor is used instead of a tractor (e.g., one of those of heading 8704) or where a milling cultivator is mounted instead of wheels on the leading axis of a single-axle tractor, so that it acts both as a working organ and as a driving wheel that carries the whole unit. Self-propelled agricultural, garden or forestry machines. In these machines, the chassis and the working machine form a single inseparable unit (for example, motorized plows). Such machines are included in this heading. However, this heading does not include fertilisers based on motor vehicles which, together with other special vehicles, are classified in heading 8705. Smaller agricultural machinery which a person pulls or rolls by hand (e.g. plows, harrows, cultivators, hoes, skating rinks and seeders) are also included in this heading. The numerous machines of this heading include (1) Plows for all types of soil treatment, for example, bolt plows (with one or not how many lemechs or revolving plows of smooth plowing), soil deepeners (usually dumpless), and disc plows. (2) Arrows which are mainly used for grinding the soil after plowing. In dental harrows, teeth are mounted on a rigid, hinged or mesh frame, and sometimes on a drum or shafts. In disc harrows, the teeth are replaced by one or more rows of concave discs with cutting edges. (3) Flowers, cultivators, poultry and hoes, which are used for tilling the soil, destroying weeds or leveling the soil after plowing or in the process of growing crops. These machines usually have a horizontal frame with various working tools placed on it in several rows.

(shares, discs, tines, etc.), which may be rigidly or spring-mounted in a fixed position or movable, and may be interchangeable. (4) Seeders, planters and transplanters for seeds, bulbs, roots, seedlings, etc. They have a box, hopper or other container, sometimes mounted on wheels, and are equipped with sowing or planting mechanisms and usually with a coulter and a covering device. This category includes seeders, planters and transplanters used in no-till (conservation) farming systems for sowing cereals without ploughing the soil. They deliver a metered quantity of seed into the unprepared soil through the upper humus layer and plant residues, by making a narrow slot or hole in the soil and placing the seeds at a definite location and at a set depth. (5) Spreaders and distributors of organic and inorganic fertilisers. Spreaders of organic or solid inorganic fertilisers (mineral substances, compost, etc.), sometimes mounted on wheels, usually consist of containers fitted with a distributing mechanism, e.g., sliding bottom plates, a screw feeder, endless chains or centrifugal discs; portable mechanical appliances used for the same purposes are also included in this heading. Inorganic fertiliser distributors spread synthetic fertilisers or other solid synthetic substances evenly over the surface of the soil. Organic fertiliser spreaders distribute over the field organic fertilisers (compost) or nutrients obtained by processing livestock waste. Trailers with a movable floor and a shredding-spreading device enabling them, during unloading, to work as spreaders of solid and slurry fertilisers, comprising a wheeled container usually fitted with spreading plates or paddles, fall in heading 8716. Portable injectors for introducing liquids into the soil are also classified in this heading. They have a long hollow rod through which the fertiliser is pumped into the soil. (6) Machines for clearing land of scrub, undergrowth, stalks of harvested crops, roots, etc. They usually have two large-diameter wheels and a drum fitted with cutting blades. (7) Stone-pickers, resembling harrows but with two rows of curved tines converging on an open grid box for collecting the stones. (8) Rollers, used mainly for firming the soil. These include smooth, ribbed, ring-type, compacting, etc., rollers. This heading also includes rollers for gardens, lawns, sports grounds, grass paths, etc. (9) Thinners (e.g., beet bunchers), used for thinning out seedlings. These machines may be very complex and may have photoelectronic control devices. (10) Machines for topping the haulm or stalks of plants with excessive growth PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts of the above machines. These include, inter alia:

plough beams, skimmers, ploughshares, mouldboards, coulters (including shares and discs with diamond cutting edges, etc.); tools and tines (rigid or spring) for scarifiers, cultivators or weeders; tines, drums and discs for harrows; smooth rolls, discs and components for rollers; distributing mechanisms for fertiliser distributors, seeders, planters or transplanters; shares, tines, discs and other tools for mechanical hoes. This heading excludes: (a) hand-operated dibbers, planters, transplanting devices and similar hand tools (heading 8201); (b) liquid elevators and pumps for liquids (including pumps mounted on the wheels of agricultural machines for spraying, etc.) (heading 8413); (c) mechanical appliances for agricultural, horticultural or forestry use (whether or not hand-operated) for projecting or spraying liquids or powders (heading 8424); (d) manure loaders and other loaders for agricultural, horticultural or forestry use (heading 8428); (e) bucket loaders and road rollers, self-propelled (heading 8429); (f) excavating, levelling, boring or extracting machinery and road rollers, not self-propelled (heading 8430); (g) stump pullers and tree transplanters (heading 8436); (h) agricultural trailers and vehicles (Chapter 87).

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) millstones, grinding stones or other articles of Chapter 68;

(b) equipment or devices (e.g. pumps) of ceramic materials and ceramic parts of machinery or devices of any material (Chapter 69);

(c) laboratory glassware (heading 7017); equipment, devices or other articles for technical purposes or parts thereof of glass (heading 7019 or 7020);

(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) vacuum cleaners of heading 8508;

(f) electromechanical household appliances of heading 8509; digital cameras of heading 8525;

(g) radiators for articles of Section XVII; or

(h) manual mechanical brushes for floor cleaning, without engine (heading 9603).

2. Subject to the provisions of Note 3 to Section XVI and Note 11 to this Chapter, a machine or device which meets the description in one or more of headings 8401 to 8424 or heading 8486 and at the same time the description in one or more headings 8425 to 8480 is included in the relevant heading of the first series of headings or in heading 8486 as the case may be, and not in the second series.

(A) However, heading 8419 does not cover:

(i) seed germination equipment, incubators or brooders (heading 8436);

(ii) machinery for wetting grains (heading 8437);

(iii) diffusion apparatus for the extraction of sugary juice (heading 8438);

(iv) equipment for the heat treatment of textile yarn, textile materials or finished textile articles (heading 8451); or

machining equipment, assemblies or laboratory equipment in which temperature change, even if necessary, is an auxiliary process.

(B) Heading 8422 does not cover:

(i) sewing machines for sewing bags or similar packagings (heading 8452); or

(ii) office equipment of heading 8472.

(C) Heading 8424 does not cover:

(i) paint-blasting printing presses (heading 8443); or

(ii) water jet cutting machines (heading 8456).

3. A machine for processing any material which corresponds to the description of heading 8456 and simultaneously to the description of heading 8457 to 8461, 8464 or 8465 is classified in heading 8456.

4. Heading 8457 covers only metalworking machines other than lathes (including multipurpose lathes) which may perform different types of machining operations by:

(a) the automatic replacement of tools from a tool store or similar device in accordance with the processing program(s);

(b) the automatic application simultaneously or sequentially of different processing heads operating at a fixed workpiece (assembly single-position machines); or

(c) automatic movement of the workpiece to various processing heads (multi-position machines).

5. For the purposes of heading 8462, the term “longitudinal cutting line” for flat products means a process line consisting of a winder, a correct device, a longitudinal cutting device and a winder. The term “cross-cutting line” for flat products means a process line consisting of a unwinder, a correct device and a cutting device.

6. (A) For the purposes of heading 8471, the term “computers” means machines capable of:

(i) store the processing program or programs and at least the information currently necessary to execute the program;

(ii) be freely reprogrammable according to user requirements;

(iii) perform user-defined arithmetic calculations; and

(iv) perform, without human intervention, a processing program requiring the computer to modify its actions by making logical decisions during processing.

(B) Computing machines can be made in the form of systems consisting of a different number of individual blocks.

(C) Subject to the provisions of Notes (D) and (E) below, a block shall be treated as part of a computing system if it satisfies all of the following conditions:

(i) exclusively or principally used in a computing system;

(ii) is capable of being connected to the central processing unit either directly or through one or more other units; and

(iii) is capable of receiving or presenting information in such form (codes or signals) as may be used by the system.

Separately presented computer units are classified in heading 8471.

However, keyboards, X-Y-coordinate input devices and disk storage units which satisfy the conditions laid down in Notes (B) (ii) and (B) (iii) above are in all cases to be regarded as blocks of heading 8471.

(D) Heading 8471 does not cover the following devices, presented separately, even if they meet all the conditions of Note 6(C) above:

(i) printers, copiers, facsimile machines, combined or not;

(ii) apparatus for receiving or transmitting voice, images or other data, including apparatus for providing communications over a wired or wireless communication network (for example, on a local or wide area network);

(iii) loudspeakers and microphones;

(iv) television cameras, digital cameras and video recording cameras;

(v) monitors and projectors not combined with television reception equipment.

(E) Machines containing or working in conjunction with a computer and performing specific functions other than information processing are classified in the headings according to their specific functions or, if this is not possible, in the residual headings.

7. Heading 8482, inter alia, covers polished steel balls whose maximum and minimum diameter does not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is smaller. Other steel balls are classified in heading 7326.

8. A machine which is used for more than one purpose shall be classified as if its primary purpose were the only one.

Subject to the provisions of Note 2 to this Chapter and Note 3 to Section XVI, a machine whose primary purpose is not described in any heading or a machine in which none of its functions is primary is classified in heading 8479, unless the context otherwise provides. Heading 8479 also includes machinery for the manufacture of ropes or ropes (e.g. knitting machines) from metal wire, textile yarn or other materials or from a combination of such materials.

9. For the purposes of heading 8470, the term “pocket” applies only to devices not exceeding 170 x 100 x 45 mm.

10. For the purposes of heading 8485, the term additive manufacturing (also referred to as 3D printing) means the formation of physical objects based on a digital model by successively adding and layering, sealing and curing a material (e.g., metal, plastics or ceramics).

Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machines as described in heading 8485 are classified in that heading and no other heading of the Nomenclature.

11. (A) Notes 12(a) and 12(b) to Chapter 85 also apply to the terms “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this note and in heading 8486. However, in this note and in heading 8486, the term "semiconductor devices" also applies to photosensitive semiconductor devices and LEDs.

(B) In this note and in heading 8486, the term “plane display panel production” covers the fabrication of a flat panel of substrates. It does not cover the production of glass or the installation of printed circuit boards or other electronic components on flat panels. The term "flat display panel" does not apply to cathode ray tube technology.

(C) Heading 8486 also includes machinery and apparatus used exclusively or principally for:

(i) producing or eliminating defects in masks and patterns;

assemblies of semiconductor devices or electronic integrated circuits;

(iii) lifting, manipulating, loading or unloading boules, plates, semiconductor devices, electronic integrated circuits and flat display panels.

(D) Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machinery meeting the description in heading 8486 is classified in this heading and in no other heading of the Nomenclature.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. For the purposes of subheading 8465 20, the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.

2. For the purposes of subheading 8471 49, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

3. For the purposes of subheading 8481 20, the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481 20 takes precedence over all other subheadings of heading 8481.

4. Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 8407 10 and 8409 10, the term “aviation engines” shall apply only to engines intended for assembly with an air or rotor.

2. В подсубпозицию 8471 70 300 0 также включаются устройства считывания компакт-дисков, являющиеся запоминающими устройствами вычислительных машин, которые предназначены для считывания сигналов с CD-ROM, аудиокомпакт-дисков и фотокомпакт-дисков и снабжены разъемом для наушников, регулятором громкости или кнопкой пуск/стоп.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheading 8482 10 900 1, the term “gross mass” means the total mass of the goods with all kinds of packaging materials and packagings ensuring their safety during storage and transport. The total weight of the goods does not include the mass of packaging materials or containers that are clearly suitable for reuse.

2. For the purposes of subheading 8415 81 001 0, the term “special production facilities” means premises in which the maintenance of precise values of temperature and humidity is due to the operational requirements of the equipment installed therein, such as machines, computers, switching equipment, surgical equipment, etc., or to the operations performed therein.

3. In subheadings 8427 20 190 1, 8427 90 000 1 and 8436 80 100 1, the date of manufacture shall be determined on the basis of the technical documentation of the manufacturer (technical passport, instruction manual) and the manufacturer's plate, which shall be fixed in a conspicuous, easily accessible place of the machinery and shall not be replaced during operation. If the manufacturer's technical documentation and the manufacturer's plate contain conflicting information about the date of manufacture or there is no information about the manufacturer of the equipment on the date of manufacture, then this technique is considered a technique, since the release of which more than 3 years have passed.

If the manufacturer's information indicates only the year of manufacture, then the date of manufacture of the equipment is considered 1 July of the year of manufacture; if the month and year of manufacture are indicated, the date of manufacture is the 15th day of the month specified in the manufacturer's information.

4. For the purpose of classification of goods in subheading 8482 10 900 1 in the states, whose territories constitute the customs territory of the Eurasian Economic Union, when applying the term "French border of the country of importation", the country of import is understood as the customs territory of the Eurasian Economic Union.

5. For the purpose of subheading 8407 10 000 3, the term “take-off power” means the maximum power developed by an aircraft piston engine.

“Take-off power” is specified in the technical documentation and (or) accompanying documents, measured in kilowatts or horsepower (1 kW corresponds to 1.35962 hp).

6. В подсубпозиции 8421 99 000 5 термин «элементы мембранные рулонного типа для фильтрования или очистки жидкостей» означает устройства цилиндрической формы, состоящие из:

- internal plastic perforated tube on which spirally wound membrane bags;

- drainage material located between membrane bags and glued to them on three sides.

The membrane package consists of a twice folded band of membrane containing an extruded grid inside.

At the ends of the membrane roll-type element, fixing discs and sealing cuffs can be installed.

7. For the purposes of subheading 8415 20 000 2, the term “in a single enclosure” refers to air conditioning units (air conditioners) in which all the elements are combined in a single enclosure, frame or platform.

The term "in a single housing" also applies to air conditioning units (air conditioners) in which the refrigeration compressor, which is part of a given air conditioning unit (air conditioner), is located separately, that is, not combined with the rest of the elements in one housing, on one frame or on one platform.