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 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 Commodity Code Description 84 32 10 - Ploughs 84 32 21 - - Disc harrows 84 32 29 - - Other 84 32 31 - - No-till direct seeders, planters and transplanters 84 32 39 - - Other 84 32 41 - - Manure spreaders 84 32 42 - - Fertiliser distributors 84 32 80 - - - Lawn or sports-ground rollers 84 32 90 - - - Of lawn or sports-ground rollers