8439

Analysis

Heading 8439 of the Harmonized Tariff Schedule covers machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof. It divides into 5 six-digit subheadings and 7 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.

Every one of its 7 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 8439.91 (of machinery for making pulp of fibrous…, 2 lines), 8439.99 (other, 2 lines), 8439.10 (unnamed, 1 line) and 8439.20 (unnamed, 1 line).

Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.

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