8439.20.00 - Machinery for making paper or paperboard

This HTS category, 8439.20.00, specifically encompasses machinery designed for the process of making paper or paperboard. This includes equipment integral to the papermaking process itself, such as pulp mixers, refiners, paper machines (including cylinder machines, Fourdrinier machines, and other types), and calendering machines used to impart specific finishes during the paper formation stage. The primary function of these machines is the transformation of pulp into sheets of paper or paperboard.

It is crucial to distinguish this category from its siblings. Heading 8439.10.00 covers machinery exclusively for preparing the fibrous cellulosic material into pulp, a distinct preparatory step. Similarly, 8439.30.00.00 deals with machinery for the finishing of paper or paperboard, which occurs after the initial sheet formation and may include operations like coating, printing, or slitting. This category, 8439.20.00, focuses solely on the machinery directly involved in the creation of the paper or paperboard sheet.

Within this classification, further subcategories exist to differentiate based on the condition of the machinery. Subheading 8439.20.00.10 applies to new machinery, while 8439.20.00.90 covers used or rebuilt machinery. This distinction is important for customs valuation and potential import duty considerations.