Duty-Free Import Guide: U.S. Agricultural & Horticultural Equipment
Trade Update • March 10, 2025
he U.S. Customs and Border Protection (CBP) provides guidance on how certain agricultural and horticultural equipment can qualify for duty-free import under specific tariff codes (9817.00.50 and 9817.00.60 of the Harmonized Tariff Schedule). These provisions allow eligible machinery, tools, and equipment to enter the U.S. without paying customs duties, as long as they are genuinely used for farming or horticulture.
How to Qualify for Duty-Free Entry
To be classified under these tariff codes, an item must pass a three-part test:
- Not Excluded – The item must not be on the list of excluded products in customs regulations.
- Meets the Definition – The item must be considered a machine, equipment, or tool used in farming or horticulture. Parts used in certain agricultural machinery may also qualify.
- Actual Use Requirement – The item must be intended for agricultural use at the time of import, actually used in that way, and proof of use must be provided with a declaration such as an End Use Statement.
To qualify under 9817.00, the imported good must be intended for agricultural or horticultural use at the time of importation into the United States and must include a Statement of End Use. The applicable regulations are outlined in 19 CFR 10.133, 134, 137 & 138.
Statement of End Use Requirement
To clear goods under this classification, GHY requires a properly completed Statement of End Use. This statement must be included with the entry documentation. Please note:
- If a part is used in equipment that may not be exclusively for agricultural or horticultural use, it does not qualify for HTS 9817.00.
- The Statement of End Use certifies that the articles or parts are/will be used exclusively for agricultural or horticultural purposes.
- A blanket Statement of End Use may be submitted to cover a specific calendar year (e.g., 2025 Blanket Statement of Use). An accompanying Excel spreadsheet should outline the applicable parts details.
Required Details for the Statement of End Use
We strongly recommend that the Statement be provided on company letterhead and include the following information:
- Blanket Period (if applicable)
- Confirmation that the parts are used in the manufacture of [specific machine/equipment] that is solely for agricultural purposes.
- Specific part number(s).
- Machine/equipment model number(s).
- Layman’s description of the type of machine/equipment.
- Must be completed by the factory, end-user or other person having knowledge of the actual use of the articles.
Key Points for Importers
- Eligible Items – Equipment designed for farming and horticulture can qualify if they meet the criteria.
- Proof of Use – Importers must show that the equipment is genuinely being used in agriculture or horticulture.
- Record Keeping – Importers need to keep accurate documentation to comply with CBP regulations.
- Declaration at Entry – Importers must declare the intended use at the time of entry, either through a statement of intent or by using the correct tariff code.
This process helps ensure that only eligible farming and horticultural equipment benefits from duty-free importation. For comprehensive information and guidance, you can refer to the full publication available here.
How GHY Can Help?
GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.
By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.
Please contact your Client Care Manager or our Global Trade Services Team gts@ghy.com, or call +1 (800) 667-0771.
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