8439.10.00.90 - Used or rebuilt
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, 8439.10.00.90, specifically covers machinery designed for the initial stage of paper production: the creation of pulp from fibrous cellulosic materials. This includes equipment used to break down raw materials such as wood, recycled paper, or other plant fibers into their constituent pulp. Examples of machinery within this scope might include pulpers, refiners, and other processing units that prepare the fibrous material for subsequent paper formation.
Crucially, this category is distinguished from its sibling, 8439.10.00.10, by the condition of the machinery. While 8439.10.00.10 exclusively covers new machinery, this category is designated for machinery that is used or has been rebuilt. The classification hinges on the operational status and history of the equipment, irrespective of whether it is functioning in its original state or has undergone refurbishment to restore its operational capabilities.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification criteria focus solely on identifying pulp-making machinery that is either pre-owned or has been reconditioned. Importers and exporters should carefully consider the documented history and condition of the machinery to ensure accurate classification under this specific code.