8420.10.20.00 - Calendering or similar rolling machines for making paper pulp, paper or paperboard 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers calendering or similar rolling machines specifically designed for processing paper pulp, paper, or paperboard. These machines utilize heated or unheated rollers to impart smoothness, gloss, density, or specific surface textures to paper products. Examples include machines used in paper mills for finishing paper sheets or rolls, as well as those in paperboard manufacturing for enhancing the surface properties of the material. The core function is the mechanical action of rolling to alter the physical characteristics of the paper product.
This category is distinguished from its sibling, 8420.10.10.00, which is dedicated to textile calendering or rolling machines. While both involve calendering processes, the key differentiator here is the material being processed. This classification is strictly for machines handling paper-based materials, whereas the sibling is for those designed for textiles. The remaining sibling, 8420.10.90, represents any other calendering or rolling machines not covered by the more specific classifications within this heading.
As this is a leaf node, there are no further subcategories. The classification is specific enough to encompass the entire range of calendering or similar rolling machines for paper, paper pulp, and paperboard, without requiring further subdivision. Classification within this code is determined by the primary function and intended use of the machine for the stated paper-related applications.