HTS Index

HTS heading 8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof — 14 codes under this heading, with the duty on each.

CodeDescriptionGeneral rateUnits
8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof + Ch. 99not stated
8439.10.00Machinery for making pulp of fibrous cellulosic material + Ch. 99Free
8439.10.00.10New + Ch. 99Free (inherited from 8439.10.00)No.
8439.10.00.90Used or rebuilt + Ch. 99Free (inherited from 8439.10.00)No.
8439.20.00Machinery for making paper or paperboard + Ch. 99Free
8439.20.00.10New + Ch. 99Free (inherited from 8439.20.00)No.
8439.20.00.90Used or rebuilt + Ch. 99Free (inherited from 8439.20.00)No.
8439.30.00.00Machinery for finishing paper or paperboard + Ch. 99FreeNo.
8439.91Of machinery for making pulp of fibrous cellulosic materials + Ch. 99not stated
8439.91.10.00Bed plates, roll bars and other stock-treating parts + Ch. 99FreeNo.
8439.91.90.00Other + Ch. 99FreeNo.
8439.99Other + Ch. 99not stated
8439.99.10.00Of machinery for making paper or paperboard + Ch. 99FreeNo.
8439.99.50.00Of machinery for finishing paper or paperboard + Ch. 99FreeNo.

4 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.

Additional duties may apply

14 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.

Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.