Analysis
HTS 8439.99.50 covers of machinery for finishing 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.
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.
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 is the industry code a US manufacturer of the same product would normally use.
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 |
| 8439.99.10 | Of machinery for making paper or paperboard | Free |