| Tariff Classification |
| section 16 | Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| 84.32 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers: |
| －Manure spreaders and fertiliser distributors: |
| 8432.41 | －－Manure spreaders |
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