HS 843991 Parts

Quick Answer: Parts for pulp, paper, or paperboard machinery imported under HS 843991 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with rates ranging from Free to 20% ad valorem depending on the specific part. This classification encompasses components and accessories specifically designed for machinery used in the production of pulp, paper, or paperboard, such as frames, housings, or specialized mechanical elements. Importers should carefully verify the specific subheadings within the US tariff schedule to determine the precise duty applicable to their goods. 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
8439910000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8439910000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8439911000 Free — ["No."]
843991 — — —
8439919000 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?

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What products does HS 843991 cover?

This subheading covers parts and accessories for machines and apparatus for the manufacture of paper or paperboard, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature under heading 8439. Specifically, it pertains to parts for pulp-making machinery and for papermaking machinery. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this includes components such as rolls, screens, knives, and structural elements designed exclusively for these machines, but not the machines themselves.

What falls outside HS 843991?

The following products are excluded from HS 843991: complete machines for the manufacture of paper or paperboard (classified under 8439.30), finished paper or paperboard products, and general-purpose parts or accessories that are not specifically designed for pulp or papermaking machinery. For instance, common fasteners like bolts and nuts, or electrical components like standard motors or control panels not integrated into the specialized machinery, would typically be classified elsewhere based on their own nature or function, often under Chapters 73, 85, or 90.

What are common classification mistakes for HS 843991?

A common error is misclassifying parts that, while used in paper manufacturing, are more accurately classified under other headings based on their primary function or material. For example, a specialized cutting blade for paper might be correctly classified here, but a general-purpose industrial knife might fall under HS 8208. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure that parts are classified according to their essential character and specific use within the machinery described in heading 8439.

How should importers classify products under HS 843991?

The correct procedure for classifying products under HS 843991 involves a thorough examination of the part's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for heading 8439. Verifying that the part is specifically manufactured for and exclusively used with machinery for making pulp or paper is paramount, often requiring technical specifications or manufacturer declarations.

How is the duty calculated for products under HS 843991?

A specialized felt roll for a paper machine weighing 150 kg and declared at a customs value of $5,000 USD would attract a US duty of $1,050.00. This is calculated using the Most Favored Nation (MFN) duty rate of 21% ad valorem, applied to the declared value ($5,000 USD × 0.21 = $1,050.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule, which is subject to change and specific country of origin considerations.

Which trade agreements reduce duties for HS 843991?

Several free trade agreements may reduce the applicable duty rate for HS 843991, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement or a specific origin declaration is typically required, depending on the agreement and the importing country's regulations.

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Which HS Codes Are Related?

HS 843691 HS 842191 HS 841191 HS 841391 HS 842091 HS 846791

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 843991, and how can I find specific rates for my country?

HS code 843991 covers 'Parts' for machinery for the pulping of fibrous cellulosic material or for the preparation of fibrous materials. Duty rates vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 1.70% ad valorem. However, preferential rates under trade agreements may be lower or free. To find the exact rate applicable to your import, consult the official tariff database of the importing country, such as the USITC's HTS, the EU's TARIC database, or the UK's Trade Tariff. Always verify the specific rate based on the origin of the goods and any applicable trade agreements.

How is the import duty for HS code 843991 calculated, and can you provide an example?

The duty for HS code 843991 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if the MFN duty rate for parts classified under 843991 is 1.70% and you import parts valued at $10,000 USD, the duty would be calculated as follows: $10,000 (value) × 0.0170 (duty rate) = $170 USD. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always refer to the specific tariff schedule for the correct calculation method.

What documentation is typically required when importing parts under HS code 843991?

When importing parts classified under HS code 843991, standard import documentation is usually required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the parts; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the importing country and the nature of the parts, additional documentation might be necessary, such as a certificate of origin to claim preferential duty rates under trade agreements, or specific technical documentation if the parts are subject to safety or regulatory standards. Always check the specific import requirements of the destination country.

Are there common trade agreements that offer reduced or duty-free entry for parts classified under HS code 843991?

Yes, many trade agreements can provide reduced or duty-free entry for parts classified under HS code 843991. For example, goods originating from countries that are part of the United States-Mexico-Canada Agreement (USMCA) may benefit from preferential treatment when imported into the US, Canada, or Mexico. Similarly, goods from countries within the European Union's customs union or those with preferential trade agreements with the EU may have reduced duties. To benefit from these agreements, importers must typically provide a valid Certificate of Origin and ensure the parts meet the rules of origin stipulated in the respective trade agreement. It is crucial to consult the specific trade agreement and the importing country's customs authority to confirm eligibility and requirements.

What are the classification criteria for determining if a part falls under HS code 843991?

HS code 843991 is specifically for 'Parts' of machinery for the pulping of fibrous cellulosic material or for the preparation of fibrous materials, covered by heading 8439. This means the item must be identifiable as a component or accessory intended for use with machinery described in heading 8439. The machinery in heading 8439 is generally used for making pulp from fibrous cellulosic materials or for making paper or paperboard. Therefore, parts such as specific screens, rollers, blades, or structural components designed exclusively or primarily for these machines would typically be classified under 843991. Non-specific parts or general-purpose tools would likely be classified elsewhere.