Heading 8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof

9 declarable lines

Heading 8439 covers machinery for making pulp of fibrous cellulosic material and machinery for making or finishing paper or paperboard, other than machinery of heading 8419, plus parts. It is split by machine function: pulp making, paper or paperboard making, and paper or paperboard finishing. Parts are split between parts for pulp machinery and other parts.

Products in this heading

New machinery for making pulp of fibrous cellulosic material
Used or rebuilt machinery for making pulp of fibrous cellulosic material
New machinery for making paper or paperboard
Used or rebuilt machinery for making paper or paperboard
Machinery for finishing paper or paperboard
Bed plates and roll bars for pulp stock-treating machinery
Other parts for pulp-making machinery
Parts for paper or paperboard making or finishing machinery

How to choose the right subheading

Decide whether the machine makes pulp, makes paper or paperboard, or finishes paper or paperboard.
For pulp making and paper or paperboard making machines, decide whether the item is new or used or rebuilt.
For parts, identify the parent machine type: pulp machinery, paper or paperboard machinery, or finishing machinery.
For pulp machinery parts, decide whether the part is a bed plate, roll bar, or other stock-treating part or another part.
For other parts, decide whether they are for paper or paperboard making machinery or for finishing machinery.

Often confused with

Paper drying ovens and other heat-treatment machinery
Temperature-treatment machinery is classified in 8419, not 8439.
Heading 8419
Calenders and other rolling machines for paper
Calendering and rolling machines are in 8420.
Heading 8420
Paper cutting machines and other paper making-up machinery
Machinery for making up paper or paperboard is in 8441.
Heading 8441
Printing presses
Printing machinery is in 8443, not paper making or finishing machinery.
Heading 8443

Frequently asked questions

What is the HTS code for a new paper making machine?

A new machine for making paper or paperboard is classified under 8439.20.00.10. The general (MFN) rate is Free.

What is the duty on used pulp making machinery?

Used or rebuilt machinery for making pulp of fibrous cellulosic material is classified under 8439.10.00.90. The general (MFN) rate is Free.

How do I classify parts for pulp-making machinery?

First decide if the part is a stock-treating part such as a bed plate or roll bar; those go under 8439.91.10.00 at a general (MFN) rate of Free. Other parts for pulp-making machinery go under 8439.91.90.00 at a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.