HS 843999 Other
Quick Answer: Parts for machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard imported under HS 843999 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This residual category encompasses components not specifically listed elsewhere within Chapter 84, such as specific types of rollers, frames, or electrical parts for paper-making machinery. Importers should verify the precise classification of individual parts, as misclassification can lead to incorrect duty assessments. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating careful planning for international shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8439990000 | 0.00 % | — | — |
| 8439990010 | 0.00 % | — | — |
| 8439990090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8439990000 | 1.70 % | — | — |
| 8439990010 | 1.70 % | — | — |
| 8439990090 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 843999 | — | — | — |
| 8439995000 | Free | — | ["No."] |
| 8439991000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 843999 cover?
This subheading covers "other" parts and accessories for machines and apparatus for the manufacture of paper or paperboard, not specifically enumerated elsewhere within Heading 8439. According to the WCO Harmonized System Explanatory Notes and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes components such as specialized rollers, cutting blades, forming fabrics, and other ancillary items that are integral to the functioning of paper-making machinery but do not fit into more specific subheadings like those for pumps, filters, or electrical parts.
What falls outside HS 843999?
The following products are excluded from HS 843999: complete machines and apparatus of Heading 8439, parts and accessories for machines of Heading 8438 (food preparation machinery), and parts and accessories for machines of Heading 8440 to 8471. For instance, a finished paper-making machine itself would be classified under a more specific subheading within 8439, and individual electrical motors or pumps intended for general industrial use, rather than specifically for paper-making machinery, would be classified in their respective headings (e.g., 8501 for electric motors).
What are common classification mistakes for HS 843999?
A common error is misclassifying general-purpose industrial parts as specific to paper-making machinery, or vice versa. For example, a standard conveyor belt not specifically designed for the unique conditions of a paper machine might be incorrectly classified here. Conversely, a specialized component that clearly falls under a more precise subheading within 8439, such as a forming cylinder, might be erroneously placed in this "other" category, violating General Rule of Interpretation (GRI) 3(a) which prioritizes the most specific description.
How should importers classify products under HS 843999?
The correct procedure for classifying products under HS 843999 involves a thorough examination of the item's function and design in relation to the paper-making machinery it is intended for. Importers and customs brokers must consult the WCO HS Nomenclature, the Explanatory Notes, and the specific tariff schedules of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff). If the part is not specifically described in any other subheading of Heading 8439, and it is indeed a component for paper or paperboard manufacturing machinery, then 843999 is the appropriate classification.
How is the duty calculated for products under HS 843999?
A specialized felt for a paper-making machine, weighing 150 kg and declared at a customs value of $7,500 USD, would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for a similar item under 8439.99.90. The calculation is: 5.0% × $7,500 USD = $375.00. Note that specific components may have different rates, and this is an illustrative example.
Which trade agreements reduce duties for HS 843999?
Several free trade agreements may reduce the applicable duty rate for HS 843999, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating parts for paper-making machinery from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required, detailing the product's origin and compliance with the agreement's rules of origin. Other agreements may offer reduced rates for specific countries, but USMCA is a prominent example for North American trade.
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FAQ
What are the typical import duty rates for HS code 843999?
HS code 843999 covers 'Other' parts and accessories for machinery for making pulp of fibrous cellulosic material or for making paper or paperboard. Duty rates vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 1.70% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% ad valorem for goods originating from certain countries with preferential trade agreements, while the standard rate may differ. The UK Trade Tariff also shows varying rates, often including 'Free' for goods from specific origins. Always consult the specific tariff schedule of the importing country for the applicable rate.
How is the import duty for HS code 843999 calculated?
The duty calculation for HS code 843999 is typically based on the value of the imported goods (ad valorem duty). For instance, if a part classified under 843999 has an invoice value of $10,000 USD and the MFN duty rate in the US is 1.70%, the import duty would be calculated as: $10,000 (Value) × 0.0170 (Duty Rate) = $170.00 (Duty Amount). Some countries may also apply specific duties based on weight or other units, but for 843999, ad valorem is most common. Always verify if other taxes or fees, such as excise taxes or customs processing fees, apply.
What documentation is typically required for importing goods under HS code 843999?
When importing parts and accessories for pulp or paper machinery under HS code 843999, 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 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 product literature if customs authorities require further clarification for classification.
Which trade agreements commonly affect duty rates for HS code 843999?
The duty rates for HS code 843999 can be significantly reduced or eliminated under various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries that are signatories to the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties when imported into the United States, Canada, or Mexico. Similarly, the EU's network of FTAs with countries like Japan, South Korea, or Canada can lead to preferential rates under the TARIC system. The UK also has numerous trade agreements post-Brexit that can impact duties. Importers must ensure they meet the rules of origin requirements for the specific trade agreement to claim these benefits.
What are the classification criteria for HS code 843999?
HS code 843999 is a residual category for 'Other' parts and accessories of machinery for making pulp of fibrous cellulosic material or for making paper or paperboard, not elsewhere specified in heading 8439. To be classified here, a part or accessory must be specifically designed for use with machinery covered by heading 8439 (e.g., pulp digesters, paper-making machines, calendering machines) and not be classifiable under a more specific subheading within 8439 (such as 8439.10 for pulp machinery parts, 8439.20 for paper/paperboard making machinery parts, or 8439.30 for auxiliary machinery parts). If a part is general-purpose and not exclusively or principally designed for such machinery, it would likely be classified elsewhere.