HTS tariff line · chapter 84
8420.10.20
Calendering or similar rolling machines for making paper pulp, paper or paperboard
Analysis
HTS 8420.10.20 covers calendering or similar rolling machines for making paper pulp, paper or paperboard under heading 8420 (calendering or other rolling machines, other than for metals or glass, and cylinders…).
Rates on the nearby lines range from duty-free to 3.5%. The costliest confusion would be with 8420.10.10 (textile calendering or rolling machines) at 3.5%, a difference of 3.5 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
There is no general-rate duty on this line, which puts it with roughly 61% of the 823 tariff lines in chapter 84 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8420.10.10 (textile calendering or rolling machines, 3.5%) and 8420.10.90 (calendering or other rolling machines: other, duty-free).
Census statistics map these goods to NAICS 333243 (Sawmill, Woodworking, and Paper Machinery Manufacturing), an industry of 391 US establishments employing 12,466 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8420.10.10 | Textile calendering or rolling machines | 3.5% |
| 8420.10.90 | Calendering or other rolling machines: other | Free |