Analysis
HTS 8439.99.10 covers of machinery for making paper or paperboard under heading 8439 (machinery for making pulp of fibrous cellulosic material or for making or finishing paper…).
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.
Census statistics map these goods to NAICS 333243 (Sawmill, Woodworking, and Paper Machinery Manufacturing), an industry of 391 US establishments employing 12,466 people. That concordance is how imports of this line are compared with US output.
All 6 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8439.10.00 | Machinery for making pulp of fibrous cellulosic material | Free |
| 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 |
| 8439.99.50 | Of machinery for finishing paper or paperboard | Free |