HTS tariff line · chapter 84
8420.91.20
For calendering or other rolling machines for machines for making paper pulp, paper or paperboard
Analysis
HTS 8420.91.20 covers for calendering or other rolling machines for machines for making paper pulp, paper or paperboard under heading 8420 (calendering or other rolling machines, other than for metals or glass, and cylinders…).
Neighbouring lines carry rates from duty-free to 2.6%, so the exact line matters. The widest gap is with 8420.91.10 (for textile calendering or rolling machines), at 2.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.6 percentage points.
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.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 823 tariff lines in chapter 84. 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 8420.91.10 (for textile calendering or rolling machines, 2.6%) and 8420.91.90 (cylinders: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8420.91.10 | For textile calendering or rolling machines | 2.6% |
| 8420.91.90 | Cylinders: other | Free |