8439.20.00.10 - 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 HTS classification covers new machinery specifically designed for the production of paper and paperboard. These machines are integral to the papermaking process, encompassing equipment that transforms pulp into a continuous sheet of paper or paperboard, and subsequent stages for finishing these materials. Examples include paper machines, board machines, and various finishing apparatus such as calenders, coating machines, and embossing machines, provided they are new.
This category is distinguished from its sibling, 8439.20.00.90, by the condition of the machinery. While this subheading specifically pertains to *new* equipment, the sibling subheading exclusively covers machinery that is *used or rebuilt*. This distinction is critical for customs purposes and relies on the observable condition and history of the machinery being imported or exported.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the classification is complete at this level, focusing on the distinction between new and previously owned or refurbished machinery for making paper or paperboard.