8439.99.50.00 - Of machinery for finishing paper or paperboard 🖩
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, 8439.99.50.00, pertains to parts and accessories specifically designed for use with machinery engaged in the finishing of paper or paperboard. This encompasses components for operations that alter the surface characteristics, appearance, or physical properties of paper and paperboard after their initial formation. Examples include parts for calendering, coating, embossing, cutting, slitting, and creping machines that are integral to the finishing process.
It is crucial to distinguish this category from its sibling, 8439.99.10.00, which covers parts for machinery used in the *making* of paper or paperboard. While both relate to paper machinery, this subcategory is exclusively for parts used in the subsequent stages of transforming raw paper or board into a finished product. If a part is intended for both manufacturing and finishing operations, its predominant use or specific design for finishing will be determinative.
As this classification represents a leaf node, there are no further subcategories. Therefore, classification within 8439.99.50.00 relies on the precise nature of the part and its integral connection to paper or paperboard finishing machinery, distinguishing it from general machinery parts or those used in earlier stages of paper production.