Customs classification relies on the machine's design features and primary function rather than the buyer's intended use. Equipment engineered specifically for soil preparation, planting, or harvesting is generally classified as agricultural machinery, while equipment designed for earthmoving, grading, or site preparation falls under construction machinery. Dual-use equipment may require a binding ruling from CBP to confirm classification.

Standard entry documentation applies — commercial invoice, packing list, and bill of lading — but large self-propelled equipment may also require EPA engine emissions certification and, for certain agricultural machinery, USDA APHIS review if the equipment has been used in foreign fields and may carry soil or plant material. Thorough cleaning and decontamination records can expedite APHIS clearance.