HS 843920 Machinery for making paper or paperboard

Quick Answer: Machinery for making paper or paperboard imported under HS 843920 enters the UK duty-free, the EU at 1.70% ad valorem, and the US with rates varying from Free to 35% ad valorem depending on specific tariff lines. This classification covers a broad range of equipment specifically designed for the continuous production of paper and paperboard, including machines for pulping, forming, pressing, and drying paper webs. Significant trade considerations include the varying duty rates across major markets, which can impact landed costs. Importers and customs brokers should consult specific tariff schedules for precise classification and duty determination, as CustomTariffs aggregates this data from official sources.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8439200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8439200000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
84392000 Free — —
8439200010 — — ["No."]
8439200090 — — ["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?

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What products does HS 843920 cover?

This subheading covers machinery specifically designed for making paper or paperboard. According to the World Customs Organization's Harmonized System Nomenclature, this includes machines such as paper-making machines (e.g., Fourdrinier machines, cylinder machines) and paperboard-making machines, which are integral to the continuous process of forming a web of fibers and consolidating it into paper or paperboard. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, encompassing the primary machinery used in the papermaking process itself.

What falls outside HS 843920?

The following products are excluded from HS 843920: machinery for the initial preparation of pulp (classified under HS 843910), finishing machinery for paper or paperboard (such as calendering machines or coating machines, often classified under HS 8441), and printing machinery (Chapter 84, heading 8443). While related to paper production, equipment primarily used for converting paper or paperboard into finished goods, like box-making machines, are also classified elsewhere, typically under HS 8441.

What are common classification mistakes for HS 843920?

A common error is misclassifying ancillary equipment or machinery used in conjunction with paper-making machines but not integral to the core process of forming the paper web. For instance, separate pulp preparation equipment or post-formation finishing machines should not be classified under 843920. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure the primary function of the machine dictates its classification.

How should importers classify products under HS 843920?

The correct procedure for classifying machinery under HS 843920 involves a thorough review of the machine's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO Explanatory Notes for Heading 8439. They should identify the specific type of paper or paperboard making machine and confirm it aligns with the descriptive text and any specific exclusions or inclusions provided in the tariff.

How is the duty calculated for products under HS 843920?

A paper-making machine, specifically a Fourdrinier type, with a declared customs value of $500,000 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem as published in the USITC Harmonized Tariff Schedule, the duty would be calculated as 2.5% of $500,000, resulting in a duty amount of $12,500. This calculation is based on the declared value of the imported machinery.

Which trade agreements reduce duties for HS 843920?

Several free trade agreements may reduce the applicable duty rate for HS 843920, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying machinery originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA country of origin certification statement is required. For imports into the EU or UK from certain developing countries, a GSP Form A might be necessary to claim preferential rates, which can vary significantly by country.

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Which HS Codes Are Related?

HS 843930 HS 843910 HS 843820 HS 844140 HS 843420 HS 844120

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 843920 (Machinery for making paper or paperboard) into the United States?

The standard Most Favored Nation (MFN) duty rate for HS code 843920 into the United States is 1.70% ad valorem. This rate is applied to the customs value of the imported goods. For example, if machinery valued at $100,000 is imported, the duty would be $1,700 ($100,000 * 0.0170). It is crucial to verify current rates on the US International Trade Commission (USITC) website, as these can change. Preferential rates may apply under Free Trade Agreements (FTAs) if the goods originate from a partner country and meet specific rules of origin.

How is the classification of 'Machinery for making paper or paperboard' (HS 843920) determined, and what are the key criteria?

HS code 843920 specifically covers 'Machinery for making paper or paperboard'. The primary criterion for classification is the machine's principal function: to produce paper or paperboard from pulp. This includes machines like paper machines (Fourdrinier machines, cylinder machines) and board machines. Exclusions typically include machinery for further processing of paper or paperboard (e.g., printing, cutting, folding) or for preparing the pulp itself, which may fall under different HS codes within Chapter 84.

What documentation is typically required when importing machinery classified under HS 843920?

When importing machinery under HS 843920, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Specific to this classification, importers may need to provide a detailed description of the machinery, its technical specifications, and its intended use to substantiate the HS code classification. Depending on the country of origin and import destination, certificates of origin may be necessary to claim preferential duty rates. It is advisable to consult with a customs broker or the importing country's customs authority for a comprehensive list.

Are there specific trade agreements that offer reduced or zero duty rates for HS 843920 machinery imported into the EU?

The European Union's tariff system, TARIC, provides a framework for duty rates. While the standard duty rate for HS 843920 can vary, many trade agreements the EU has with partner countries offer preferential treatment, often resulting in reduced or zero ad valorem duties. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the EU may benefit from these lower rates, provided they meet the relevant Rules of Origin. Importers must consult the EU TARIC database and the specific FTA text to confirm eligibility and applicable rates for their particular goods and origin.

How is the duty calculated for HS 843920 machinery if it is subject to a 3.5% ad valorem rate and imported into the UK?

In the UK, the duty for HS code 843920, if subject to a 3.5% ad valorem rate, is calculated based on the customs value of the goods. The customs value is generally the transaction value, including the cost of the goods, insurance, and freight (CIF) up to the point of importation. For example, if machinery is imported with a customs value of £50,000, the import duty would be £1,750 (£50,000 * 0.035). This calculation is performed by HMRC upon import. It is essential to check the UK Trade Tariff for the most current and accurate duty rate, as well as any applicable VAT or other charges.