23 Construction, Grading and Other Machinery and Equipment, Except Motor Graders, for the Movement of Earth, Snow, Minerals, Metals, and Other Substances; Hauling Machinery and Equipment; Land Clearing Machinery and Equipment; Materials Handling and Lifting Machinery and Equipment; Logging Machinery and Equipment; Towing and Pushing Prime Movers; Compaction Machinery and Equipment; Amphibious Crane and Wrecker Unit; and Components and Structural Parts for the Foregoing