8439.99.10.00 - Of machinery for making paper or paperboard

This HTS category, 8439.99.10.00, specifically covers parts and accessories intended for use with machinery that manufactures paper or paperboard. This encompasses a broad range of components such as, but not limited to, specialized rollers, cutting mechanisms, forming fabrics, pumps, and structural elements that are integral to the paper or paperboard production process, excluding those parts specifically designed for the finishing of paper or paperboard.

Distinguishing this category from its sibling, 8439.99.50.00, is crucial. While both relate to parts of paper-making machinery, 8439.99.10.00 is exclusively for parts used in the *making* of paper or paperboard. The sibling category, 8439.99.50.00, is reserved for parts used in the subsequent *finishing* processes, such as calendering, coating, or embossing. Therefore, the intended function and stage of production for which the part is designed are key differentiators.

As this HTS category represents a leaf node, there are no further subcategories. Classification within 8439.99.10.00 relies on identifying that the part in question is unequivocally intended for use with machinery that produces paper or paperboard, and not for any finishing operations. The specific design, materials, and operational purpose of the part are paramount in determining its correct placement under this heading.