8439.20.00.90 - Used or rebuilt

This HTS category, 8439.20.00.90, specifically covers machinery designed for the production of paper or paperboard that is either used or has been rebuilt. This classification applies to equipment that has a prior operational history, indicating it is not new. The "used or rebuilt" designation is the primary differentiator, implying the machinery has undergone a previous period of service and may have been refurbished or repaired.

In contrast to the sibling category 8439.20.00.10, which pertains to new machinery, this classification is exclusively for equipment that has been previously employed in paper or paperboard manufacturing processes. The distinction lies in the condition and operational status of the machinery.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the focus for classification within this code is on accurately identifying machinery intended for paper or paperboard production that meets the criteria of being either "used" (having been in service) or "rebuilt" (having undergone significant refurbishment or repair after prior use). This ensures that previously utilized but functional equipment is correctly accounted for in trade.