Machinery for making pulp of fibrous cellulosic material or — HTS 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
Chapter 84 › Heading 8439
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 8439 is a four-digit product category for industrial machinery used to make pulp from fibrous cellulosic materials, or to make or finish paper or paperboard. It also covers identifiable parts for that machinery. Examples may include machinery that prepares pulp, forms paper, or performs finishing operations. Machinery covered by heading 8419 is excluded, so the machine’s primary function must be checked carefully.
To narrow heading 8439 to an eight-digit HTSUS code, first identify the machine’s specific operation or the part’s dedicated use. The subheadings commonly distinguish equipment by function, such as pulp-making, paper- or paperboard-making, or finishing, and may further separate complete machinery from parts. Review the full tariff description, legal notes, and relevant classification guidance rather than choosing a code based only on a product name.
What to check
- Describe the machine’s actual principal function, the material it processes, and where it is used in the production line.
- Determine whether the item is complete machinery, a component, or a replacement part specifically identifiable for heading 8439 equipment.
- Check whether the item is instead classified under heading 8419 or another heading because of its primary heating, drying, or other function.
- Compare the complete eight-digit HTSUS descriptions and any applicable section, chapter, or heading notes before selecting a code.
- Keep technical specifications, diagrams, model information, and manufacturer documentation to support the classification; ask a customs broker or request a binding ruling when the result is uncertain.
HTS heading 8439 summary
Machinery for making pulp of fibrous cellulosic material or is a 4-digit product category containing 3 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 8439.10.00 👉 | Machinery for making pulp of fibrous cellulosic material | Free | — | 35% |
| 8439.20.00 👉 | Machinery for making paper or paperboard | Free | — | 35% |
| 8439.30.00.00 👉 | Machinery for finishing paper or paperboard | Free | — | 35% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS 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. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.