HS 843910 Machinery for making pulp of fibrous cellulosic material
Quick Answer: Machinery for making pulp of fibrous cellulosic material, classified under HS code 843910, enters the UK duty-free, the EU at 1.70% ad valorem, and the US with rates ranging from Free to 35% ad valorem. This classification encompasses equipment specifically designed for processing wood pulp, recycled paper, or other plant-based fibers into a pulp suitable for papermaking or other industrial uses. Key trade considerations include the varying tariff rates across major markets, which can significantly impact landed costs. Importers and customs brokers should consult specific national tariff schedules for precise duty applications and any potential preferential trade agreements. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8439100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8439100000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84391000 | Free | — | — |
| 8439100090 | — | — | ["No."] |
| 8439100010 | — | — | ["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 843910 cover?
This subheading covers machinery specifically designed for the initial processing of fibrous cellulosic materials to create pulp. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes machines such as pulpers, beaters, and refiners that break down raw materials like wood, rags, or waste paper into a fibrous slurry suitable for papermaking or other cellulose-based product manufacturing. These machines are integral to the first stage of pulp production.
What falls outside HS 843910?
The following products are excluded from HS 843910: machinery for the subsequent processing of pulp, such as paper-making machines (classified under HS 843930), or machinery for the production of paper or paperboard from pulp (classified under HS 843930). Also excluded are machines for the preparation of raw materials *before* pulping, such as chippers or debarking machines (classified under HS 8436 or 8479), and equipment for the chemical treatment of wood to produce pulp, which may fall under HS 8419 or other headings depending on their primary function.
What are common classification mistakes for HS 843910?
A common error is misclassifying machinery that performs multiple functions. For instance, a machine that both pulps and then partially dewaters the pulp might be incorrectly classified solely under 843910 if its primary function is pulp preparation. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable by reference to the material or substance which gives them their essential character, and two or more materials or substances are equally important, the heading which occurs last in numerical order shall be preferred. Importers must carefully assess the principal function of the machinery.
How should importers classify products under HS 843910?
The correct procedure for classifying machinery under HS 843910 involves a thorough review of the machine's technical specifications and intended use. Importers and customs brokers should consult the WCO Explanatory Notes for Heading 8439 and the specific definitions within their national tariff schedule, such as the USITC HTS or EU TARIC. They must determine if the machinery's primary function is the mechanical or hydraulic breakdown of fibrous cellulosic material into pulp. Obtaining detailed product literature and manufacturer declarations is crucial for accurate classification.
How is the duty calculated for products under HS 843910?
A continuous pulp digester, weighing 15,000 kg and declared at a customs value of $150,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 843910 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $150,000 USD = $0.00 USD. This reflects the duty-free status for many industrial machinery imports under the US tariff schedule for this specific classification.
Which trade agreements reduce duties for HS 843910?
Several free trade agreements may reduce the applicable duty rate for HS 843910, 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. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, potentially Free, for eligible goods from designated developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 843910 (Machinery for making pulp of fibrous cellulosic material)?
Import duty rates for HS code 843910 vary by country. For example, under the U.S. Harmonized Tariff Schedule (HTS), the general (MFN) duty rate is 1.70% ad valorem. However, preferential rates may apply. For instance, goods from Canada or Mexico under USMCA may have a 0.00% duty rate. It is crucial to check the specific tariff schedule of the importing country and any applicable trade agreements. The EU TARIC system and the UK Trade Tariff also provide detailed rate structures.
What specific types of machinery are classified under HS code 843910?
HS code 843910 covers machinery specifically designed for the initial stage of processing fibrous cellulosic materials (like wood, rags, or other plant fibers) into pulp. This includes machines such as pulpers (e.g., disc pulpers, vortex pulpers), refiners, and equipment used for breaking down raw materials into a fibrous slurry suitable for papermaking or other cellulose-based product manufacturing. Machinery for further processing, such as papermaking machines themselves, are classified under different headings.
How is the import duty for HS code 843910 calculated, and can you provide an example?
The duty for HS code 843910 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a pulping machine is valued at $100,000 USD and the MFN duty rate under the U.S. HTS is 1.70%, the import duty would be $100,000 * 0.0170 = $1,700 USD. Some countries may also have specific duties or a combination of ad valorem and specific duties, so always verify the exact calculation method in the destination country's tariff.
What documentation is typically required when importing machinery classified under HS code 843910?
When importing machinery under HS code 843910, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or brochures that clearly demonstrate the machinery's function in pulp making to substantiate the HS classification if requested by customs authorities.
Are there any common trade agreements that significantly impact the duty rates for HS code 843910?
Yes, several trade agreements can significantly reduce or eliminate duties for HS code 843910. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment (0.00%) for qualifying machinery. Similarly, agreements like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) or bilateral agreements between countries can offer preferential rates. Importers must ensure that the machinery meets the rules of origin stipulated in the relevant trade agreement to benefit from these reduced rates.