HS Code for Disc harrow

The disc harrow is classified under HS code 8432.21. This classification falls within Chapter 84, which covers nuclear reactors, boilers, machinery, and mechanical appliances. Specifically, heading 8432 includes agricultural, horticultural, or forestry machinery for soil preparation or cultivation. Within this heading, the code 8432.21 is reserved exclusively for disc harrows. These implements are defined by their use of circular steel discs, often with serrated or notched edges, arranged in gangs. The discs rotate as the harrow is pulled across the field, cutting through weeds, breaking up clods of earth, and incorporating crop residue into the soil. The classification is determined by the primary mechanical function of the machine—soil preparation—and its specific design using discs rather than tines or blades. This code applies to both trailed and tractor-mounted versions, provided they function as disc harrows for agricultural use.

Products Included

• Offset disc harrows
• Tandem disc harrows
• Heavy-duty disc harrows for primary tillage
• Lightweight disc harrows for seedbed preparation
• Notched disc harrows
• Smooth disc harrows

Common Misclassification

Disc harrows are sometimes misclassified under HS code 8432.10, which is reserved for ploughs, or HS code 8432.29, which covers other harrows, scarifiers, cultivators, weeders, and hoes. While a disc harrow performs a similar function to a plough (tillage), the mechanical structure of the disc gang is the defining feature for 8432.21. Furthermore, if the discs are part of a combined machine that also performs seeding, it might be classified under 8432.31 (Sowers).

FAQ

What is the HS code for Disc harrow?

The specific HS code for disc harrows used in agriculture or horticulture is 8432.21.

Does this code include replacement discs for the harrow?

No, individual discs or parts for harrows are generally classified under HS code 8432.90, which covers parts of agricultural machinery for soil preparation.