Analysis
HTS 8420.91.90 covers cylinders: other under heading 8420 (calendering or other rolling machines, other than for metals or glass, and cylinders…).
Within this group the rate runs from duty-free to 2.6%. Compared with 8420.91.10 (for textile calendering or rolling machines), which pays 2.6%, a misclassification either way moves 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.
The normal trade relations rate here is zero, shared by about 61% of the 823 tariff lines in chapter 84, a useful check when a neighbouring dutiable line is a candidate. 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 8420.91.20 (for calendering or other rolling machines for machines for…, duty-free).
Census statistics map these goods to NAICS 33324 (Industrial Machinery Manufacturing), an industry of 2,836 US establishments employing 111,497 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8420.91.10 | For textile calendering or rolling machines | 2.6% |
| 8420.91.20 | For calendering or other rolling machines for machines for making paper pulp, paper or paperboard | Free |