Analysis
Subheading 8419.35 covers other, for wood, paper pulp, paper or paperboard, within heading 8419. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8419.35.10 for other, for wood, paper pulp, paper or paperboard: for wood (duty-free) and 8419.35.50 for other, for wood, paper pulp, paper or paperboard: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other General Purpose Machinery Manufacturing (33399) and Sawmill, Woodworking, and Paper Machinery Manufacturing (333243). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8419.35.10 | Other, for wood, paper pulp, paper or paperboard: for wood | Free |
| 8419.35.50 | Other, for wood, paper pulp, paper or paperboard: other | Free |