Analysis
HTS 8439.10.00 covers machinery for making pulp of fibrous cellulosic material under heading 8439 (machinery for making pulp of fibrous cellulosic material or for making or finishing paper…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
For statistics it divides in two: 8439.10.00.10 for new and 8439.10.00.90 for used or rebuilt. Both pay the same duty; the suffix records which kind was imported.
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.
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.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8439.10.00.10 | New | No. | 333243 |
| 8439.10.00.90 | Used or rebuilt | No. |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8439.20.00 | Machinery for making paper or paperboard | Free |
| 8439.30.00 | Machinery for finishing paper or paperboard | Free |
| 8439.91.10 | Bed plates, roll bars and other stock-treating parts | Free |
| 8439.91.90 | Of machinery for making pulp of fibrous cellulosic materials: other | Free |
| 8439.99.10 | Of machinery for making paper or paperboard | Free |
| 8439.99.50 | Of machinery for finishing paper or paperboard | Free |