HS 844140 Machines for moulding articles in paper pulp, paper or paperboard
Quick Answer: Machines for moulding articles in paper pulp, paper or paperboard imported under HS 844140 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates ranging from Free to 35% ad valorem. This classification covers equipment specifically designed to shape and form products from materials like recycled paper or wood pulp, such as egg carton machines or molded pulp packaging production lines. Importers should be aware of the significant duty rate variations between major trading blocs. According to CustomTariffs data, understanding these differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441400000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441400000 | 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 844140 cover?
This subheading covers machines specifically designed for moulding articles from paper pulp, paper, or paperboard. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these machines utilize molds to shape the fibrous material into various forms, such as egg cartons, trays, or containers. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on machinery where the primary function is the molding process of paper-based materials.
What falls outside HS 844140?
The following products are excluded from HS 844140: machines for producing paper or paperboard in rolls or sheets (classified under HS 8439), printing machines (HS Chapter 8443), and machines for cutting or finishing paper or paperboard that do not involve molding (e.g., guillotines, HS 844110). Also excluded are machines for moulding other materials, even if they produce similar end products, such as plastic packaging machines (HS 8477).
What are common classification mistakes for HS 844140?
A common error is misclassifying machines that perform multiple functions, such as combined cutting and molding machines, where the molding aspect is not the predominant function. 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, or by reference to the material or substance which gives them their essential character, the heading which occurs last in numerical order shall be preferred. Importers may also incorrectly classify machines for processing recycled paper pulp if the primary function is pulping rather than molding.
How should importers classify products under HS 844140?
The correct procedure for classifying machines under HS 844140 involves a thorough examination of the machine's design, function, and the materials it processes. 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. Key considerations include whether the machine's primary purpose is to mold paper pulp, paper, or paperboard into articles, and if it performs this molding operation using molds.
How is the duty calculated for products under HS 844140?
A specific example: A batch of 100 "Pulp Moulding Machines for Egg Cartons" declared at a customs value of $50,000 USD, with a unit value of $500 USD per machine, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.7% ad valorem as published in the USITC Harmonized Tariff Schedule, the duty would be $1,850 ($50,000 × 0.037). This calculation is based on the declared customs value of the goods.
Which trade agreements reduce duties for HS 844140?
Several free trade agreements may reduce the applicable duty rate for HS 844140, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for 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, importers typically require a certificate of origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 844140 (Machines for moulding articles in paper pulp, paper or paperboard)?
The Most Favored Nation (MFN) duty rate for HS code 844140 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 1.70% ad valorem. However, preferential rates may apply under trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates. For instance, the EU TARIC system or the UK Trade Tariff would provide the applicable rates within those jurisdictions.
How is the import duty for HS 844140 calculated? Can you provide an example?
The duty for HS code 844140 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if a machine classified under HS 844140 has a declared customs value of $100,000 and the applicable duty rate is 1.70%, the import duty would be $1,700 ($100,000 * 0.0170). Always ensure the customs value is determined according to the rules of the importing country (e.g., WTO valuation rules).
What are the key classification criteria for machines under HS code 844140?
HS code 844140 specifically covers machines designed for the moulding of articles from paper pulp, paper, or paperboard. This includes machines used to form egg cartons, trays, cups, or other molded paper products. The primary function must be the moulding process itself. Machines that perform other primary functions, such as cutting, printing, or merely handling paper, would likely be classified under different HS codes.
Are there specific documentation requirements for importing machines under HS code 844140?
While standard import documentation like commercial invoices, packing lists, and bills of lading are always required, specific documentation for HS 844140 might include technical specifications of the machine, operational manuals, and potentially a declaration from the manufacturer confirming its intended use for moulding paper products. This helps customs authorities verify the correct classification. It is advisable to check the importing country's customs agency website for any specific endorsements or certificates needed.
Do trade agreements like USMCA or EU Free Trade Agreements affect the duty rates for HS code 844140?
Yes, trade agreements can significantly impact duty rates. For example, if a machine classified under HS 844140 originates from a country that has a free trade agreement with the importing country (e.g., USMCA for imports into the US, or an EU FTA for imports into the EU), it may be eligible for a reduced or duty-free rate. To claim preferential treatment, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Always verify the specific provisions of applicable trade agreements.