8443.12.00.00 - Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) 🖩
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 | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8443.12.00.00, specifically classifies offset printing machinery designed for use with individual sheets of paper or similar substrates. A key defining characteristic for inclusion in this subcategory is the size limitation of the sheets, which must not exceed 22 cm in width and 36 cm in length in their unfolded state. This "office type" designation typically implies machines intended for smaller print runs, document reproduction, or specialized applications within an office environment, rather than large-scale commercial printing operations.
Distinguishing this category from its siblings, 8443.11 covers offset printing machinery that utilizes reels or rolls of material, a significant operational difference. Other offset machinery, classified under 8443.13.00.00, encompasses a broader range of offset presses that do not fit the sheet-fed, size-restricted definition of 8443.12.00.00, nor the reel-fed specification of 8443.11. The focus on sheet size is a critical differentiator for this particular classification.
As a leaf node, this HTS code does not have further subdivisions. Therefore, the classification hinges on accurately identifying offset printing machinery that meets the specific sheet-size criteria and is considered an "office type" unit. Examples of items that would fall here include compact offset duplicators used for in-house printing of newsletters, brochures, or forms where the sheet dimensions are precisely within the stated limits.