8479.90.95.60 - Of presses for the manufacture of particle board or fiber building board of wood or other ligneous materials and other machinery for treating wood or cork 🖩
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 category, 8479.90.95.60, specifically covers parts for a distinct set of machinery. These are components intended for use with presses designed for the manufacture of particle board or fiber building board derived from wood or other ligneous materials. It also encompasses parts for other specialized machinery employed in the treatment of wood or cork, such as cutting, shaping, or finishing equipment. The focus here is on the machinery's application within the wood and cork processing industries.
To differentiate this category from its siblings, consider the intended function of the machinery to which these parts belong. Unlike 8479.90.95.50, which pertains to parts for machinery used in public works or construction, or 8479.90.95.65, which covers parts for metal treatment machinery, 8479.90.95.60 is exclusively for equipment directly involved in processing wood and cork into boards or other forms. The residual category, 8479.90.95.96, serves as a catch-all for parts of machinery falling under 8479.90 that do not fit into the more specific sibling categories.
As this is a leaf node within the HTS structure, there are no further subcategories under 8479.90.95.60. Therefore, classification under this heading relies on accurately identifying the original machinery's primary purpose. Parts classified here must be demonstrably designed for or solely used with presses for particle board or fiber building board manufacturing, or with other specialized wood or cork treating machinery.