Analysis
Subheading 8420.10 covers calendering or other rolling machines, within heading 8420. 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 3 US tariff lines below it are national.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 3.5%. The median line pays duty-free.
The US splits it as follows: 8420.10.10 for textile calendering or rolling machines (3.5%), 8420.10.20 for calendering or similar rolling machines for making paper pulp, paper… (duty-free) and 8420.10.90 for calendering or other rolling machines: other (duty-free).
By Census's concordance, most of its statistical lines are made by Industrial Machinery Manufacturing (33324), Sawmill, Woodworking, and Paper Machinery Manufacturing (333243) and All Other General Purpose Machinery Manufacturing (33399). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8420.10.10 | Textile calendering or rolling machines | 3.5% |
| 8420.10.20 | Calendering or similar rolling machines for making paper pulp, paper or paperboard | Free |
| 8420.10.90 | Calendering or other rolling machines: other | Free |