8439.10.00.10 - New 🖩
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 classification pertains to new machinery specifically designed for the production of pulp from fibrous cellulosic materials. These machines are integral to the initial stages of paper and paperboard manufacturing, focusing on breaking down raw materials like wood chips or recycled paper into a fibrous pulp suspension. Examples include pulpers, refiners, and screens that process pulp before it is formed into sheets.
Distinguishing this category from its sibling, 8439.10.00.90, is crucial. While this heading covers only new machinery, the sibling category exclusively covers used or rebuilt versions of the same types of pulp-making equipment. The condition of the machinery is the sole differentiating factor between these two subheadings.
As a leaf node, 8439.10.00.10 has no further subcategories. Classification within this heading is determined by the machine's primary function in the pulp-making process and its status as new equipment. The focus remains on machinery that *makes* the pulp itself, as opposed to subsequent stages of paper or paperboard manufacturing.