HS 841935 Other, for wood, paper pulp, paper or paperboard
Quick Answer: Machinery for drying wood, paper pulp, paper, or paperboard imported under HS 841935 enters the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates varying from Free to 35% ad valorem. This classification specifically covers drying equipment not otherwise specified in the broader heading 8419, where the primary function is the removal of moisture from materials like timber, cellulose fibers, and paper products. Importers should note the significant duty rate disparity in the US market, requiring careful consideration of specific subheadings. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419350000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419350000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 841935 | — | — | — |
| 8419355000 | Free | — | ["No."] |
| 8419351000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 841935 cover?
This subheading covers drying machinery specifically designed for wood, paper pulp, paper, or paperboard. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes equipment like industrial dryers, kilns, and ovens used in the processing of these materials to remove moisture. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on apparatus that utilize heat or air circulation for drying purposes in these specific industries.
What falls outside HS 841935?
The following products are excluded from HS 841935: general-purpose drying machinery not specifically designed for wood, paper pulp, paper, or paperboard; machinery for drying other materials such as textiles (HS 8451); food products (HS 8419); or agricultural produce (HS 8436). Equipment that primarily performs other functions, such as cutting or shaping, even if drying is a secondary process, would also be classified elsewhere, often under headings related to their primary function.
What are common classification mistakes for HS 841935?
A common error is misclassifying general-purpose industrial ovens or dryers that are not specifically adapted for the unique requirements of drying wood, paper pulp, paper, or paperboard. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings, the heading that gives the most specific description shall be preferred. Importers may incorrectly assign these machines to broader headings within 8419 if the specific application for wood or paper products is not clearly identified.
How should importers classify products under HS 841935?
The correct procedure for classifying machinery under HS 841935 involves a thorough review of the equipment's design, intended use, and operational specifications. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO HS Explanatory Notes. Confirming that the machinery is specifically engineered for drying wood, paper pulp, paper, or paperboard is paramount to accurate classification.
How is the duty calculated for products under HS 841935?
A continuous lumber kiln designed for drying hardwoods, weighing 5,000 kg and declared at a customs value of $150,000 USD, would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared value ($150,000 USD × 0.05 = $7,500). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 8419.35.0000.
Which trade agreements reduce duties for HS 841935?
Several free trade agreements may reduce the applicable duty rate for HS 841935, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Japan. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required by the importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 841935 (Other drying, dehydrating or similar equipment for wood, paper pulp, paper or paperboard)?
Import duty rates for HS code 841935 can vary significantly based on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 1.70% ad valorem. However, preferential rates under trade agreements like the USMCA may offer duty-free entry (0.00%). Importers should always consult the specific tariff schedule of the destination country and verify eligibility for preferential treatment. The UK Trade Tariff and EU TARIC database are also valuable resources for checking applicable duties.
What specific criteria determine if drying equipment falls under HS code 841935?
HS code 841935 covers 'Other' drying, dehydrating, or similar equipment not elsewhere specified within heading 8419, specifically intended for processing wood, paper pulp, paper, or paperboard. This includes machines that remove moisture through evaporation, such as continuous belt dryers, rotary dryers, or specialized drying chambers designed for these materials. The key classification criteria are the material being processed (wood, paper pulp, paper, or paperboard) and the function of the equipment (drying, dehydrating, or similar moisture removal processes). Equipment for other materials or with different primary functions would be classified elsewhere.
What documentation is typically required when importing goods classified under HS code 841935?
When importing equipment under HS code 841935, standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country's regulations and the specific nature of the equipment, a certificate of origin may be necessary, especially if claiming preferential duty rates under a trade agreement. Some countries may also require technical specifications or safety certifications for industrial machinery.
How is the import duty calculated for HS code 841935, and can you provide an example?
Import duty for HS code 841935 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a specialized paper drying machine is imported into the United States with a declared customs value of $50,000 and the MFN duty rate for 841935 is 1.70%, the duty calculation would be: $50,000 (Customs Value) × 0.0170 (Duty Rate) = $850.00 (Import Duty). If a preferential rate applies, such as 0.00% under a free trade agreement, the duty would be $0.00. Always confirm the correct customs value basis and applicable duty rate.
Which major trade agreements might offer reduced or eliminated duties for HS code 841935?
Several trade agreements can impact duty rates for HS code 841935. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry for qualifying goods. Other agreements, such as those with Australia or various Free Trade Agreements (FTAs) the EU has with third countries, may also offer preferential duty rates, potentially reducing them from standard MFN rates or eliminating them entirely. Importers must ensure their goods meet the rules of origin criteria stipulated in the relevant trade agreement to benefit from these reduced or free duties.