8420.91

Analysis

Subheading 8420.91 covers cylinders, 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 2.6%. The median line pays duty-free.

The US splits it as follows: 8420.91.10 for for textile calendering or rolling machines (2.6%), 8420.91.20 for for calendering or other rolling machines for machines for making… (duty-free) and 8420.91.90 for cylinders: other (duty-free).

By Census's concordance, most of its statistical lines are made by Industrial Machinery Manufacturing (33324) and Sawmill, Woodworking, and Paper Machinery Manufacturing (333243). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 8420.91 once they fall within heading 8420 (calendering or other rolling machines, other than for metals or glass, and cylinders…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.