CBP generally classifies self-propelled machines designed primarily for road use or transport under Chapter 87, while machines whose primary function is earthmoving, lifting, or construction work — even if self-propelled — typically remain in Chapter 84. The key factor is whether the machine's essential character is transportation or a specific industrial operation. A binding ruling from CBP is advisable for borderline equipment.

For large construction machinery, CBP may scrutinize transaction value closely, particularly for related-party transactions or equipment sold below market. Importers should retain the commercial invoice, any assists (tooling, engineering support provided free of charge), and comparable sales data. First-sale valuation may be available where the supply chain involves an intermediary, potentially reducing dutiable value.