Motor graders are self-propelled machines used for grading and leveling but do not fit the more specific SITC headings for scrapers (72331), rollers (72333), or cutters (72335), so they fall under the NES heading 72339. At the HTS level, motor graders have dedicated subheadings, and engine horsepower is often the key variable that determines the correct 10-digit line.

Depending on the country of manufacture, equipment in this heading may be subject to Section 301 tariffs. Importers should verify the country of origin through a thorough supply-chain review, since assembly location alone does not determine origin — substantial transformation of major components is the operative standard under US customs law.