A combination backhoe-loader presents a classification choice that depends on the machine's essential character and the specific configuration. CBP has historically examined whether the front-loading or the backhoe function predominates. Because the answer is fact-specific and can affect duty liability, importers are strongly advised to seek a binding ruling from CBP or consult a licensed customs broker before the first shipment.

CBP typically looks to the manufacturer's certificate of origin, commercial invoice, and any inspection or condition reports. For used or rebuilt machines, evidence such as prior registration records, hours-of-use logs, or a rebuilder's certification helps substantiate the condition claim. Misclassifying a used machine as new — or vice versa — can result in penalty exposure, so accurate condition documentation is essential.