Backhoe Loader
A backhoe loader is a versatile construction machine combining a front-mounted loading bucket with a rear-mounted backhoe arm, used for digging, trenching, and material handling on public works and building sites. It falls under tariff item 8479.10.00 as machinery for public works, building, or the like, because its primary function is excavation and loading in construction applications.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the backhoe loader is designed primarily as a self-propelled excavating machine with a 360-degree revolving superstructure
Self-propelled excavating machinery with revolving superstructures is classified in heading 84.29, which covers such equipment more specifically.
If the machine is self-propelled and not fitted with a revolving superstructure
Other self-propelled excavating, levelling, or tamping machinery falls under heading 84.29, which is more specific than the residual heading 84.79.
If the vehicle is a road tractor or chassis with a permanently mounted loader, not a separate machine
Motor vehicles for the transport of goods are classified in Chapter 87 when the primary function is transport rather than construction work.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the backhoe loader meets Canadian Motor Vehicle Safety Standards if it will be driven on public roads, as CBSA may require compliance documentation
• Provide a detailed description of the machine's functions to support classification under 8479.10.00, as self-propelled vehicles may be classified elsewhere
• Verify whether the equipment qualifies for duty relief under a specific free trade agreement, such as CUSMA, by confirming the origin of the goods
Related Products under Tariff item 8479.10.00
Asphalt Distributor Truck
An asphalt distributor truck is a truck-mounted system with a spray bar that evenly applies liquid bituminous binders or tack coats before asphalt layer placement. It is specialized machinery for road construction and maintenance, ensuring proper adhesion between asphalt layers.
Asphalt Paver
An asphalt paver is a self-propelled machine that receives hot mix asphalt into its hopper, then conveys and spreads it evenly through a screed to form a smooth road surface. It is designed specifically for road construction and maintenance, which are public works activities, and performs a distinct function not covered by more specific headings.
Asphalt Road Paver Machine
An asphalt road paver machine is a self-propelled machine equipped with a hopper, conveyor system, and screed for laying down hot mix asphalt to create smooth road surfaces. It falls under tariff item 8479.10.00 as it is specifically designed for spreading bituminous material in public works and road construction.
Asphalt Road Paving Machine
A self-propelled asphalt paver with a hopper, conveyor, and screed that lays and compacts hot-mix asphalt on roads. It is machinery for public works, building or the like, as it performs a specific construction function not specified elsewhere in Chapter 84.
Biltruder Concrete Extrusion Paver
The Biltruder concrete extrusion paver uses screw extrusion technology to place zero-slump concrete in channels and ditches, ensuring precise profiles for infrastructure drainage. It is specialized machinery for public works, offering continuous paving in a single pass.
Bituminous Chip Sealer
A bituminous chip sealer is a combined spreader that simultaneously applies bituminous emulsion and aggregate chips for surface treatment and seal coating of roads. It is classified under tariff item 8479.10.00 as specialized machinery for bituminous material spreading in public works and road maintenance.