8419.89.10.00 - For making paper pulp, paper or paperboard
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8419.89.10.00, specifically covers machinery and equipment designed for the treatment of materials through processes involving a change in temperature, where the primary purpose is the manufacturing of paper pulp, paper, or paperboard. This includes, but is not limited to, drying machines, steaming equipment, and pulp digesters that are integral to these specific paper-related production cycles. The machines are characterized by their industrial application and the alteration of material states via thermal processes, differentiating them from general-purpose heating or cooling apparatus.
While this category falls under the broader heading for "Other machinery, plant or equipment" and "Other" classifications within machinery that undergoes temperature-related treatments, its defining characteristic is its exclusive application to the paper and paperboard industry. This distinguishes it from sibling categories that might cover similar temperature-changing machinery but are intended for different industrial sectors, such as food processing, chemical production, or other material treatments. The specificity of purpose is the key differentiator for classification within this sub-heading.
As this is a leaf node in the HTS classification, there are no further subcategories. Classification at this level is determined by the direct and sole utility of the machinery for the creation of paper pulp, paper, or paperboard through processes involving heating, drying, steaming, or similar temperature modifications. The specific function and intended end-use in the paper manufacturing lifecycle are paramount for accurate identification and classification under 8419.89.10.00.