HTS heading 8439 · Chapter 84

HTS 8439: Machinery for making pulp of fibrous cellulosic…

HTS heading 8439 covers machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof. It has 7 tariff lines with a duty rate; the general (MFN) rates are Free (7 lines).

Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.

Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.

HTS code

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Country of origin

Customs value (USD)

Mode of transport

Entry date

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Tariff lines and duty rates

HTS code	Description	General	Column 2	Estimate
8439.10.00	Machinery for making pulp of fibrous cellulosic material	Free	35%
8439.10.00.10	New[No.]			Estimate →
8439.10.00.90	Used or rebuilt[No.]			Estimate →
8439.20.00	Machinery for making paper or paperboard	Free	35%
8439.20.00.10	New[No.]			Estimate →
8439.20.00.90	Used or rebuilt[No.]			Estimate →
8439.30.00.00	Machinery for finishing paper or paperboard[No.]	Free	35%	Estimate →
	Parts:
8439.91	Of machinery for making pulp of fibrous cellulosic materials:
8439.91.10.00	Bed plates, roll bars and other stock-treating parts[No.]	Free	20%	Estimate →
8439.91.90.00	Other[No.]	Free	35%	Estimate →
8439.99	Other:
8439.99.10.00	Of machinery for making paper or paperboard[No.]	Free	35%	Estimate →
8439.99.50.00	Of machinery for finishing paper or paperboard[No.]	Free	35%	Estimate →

11 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.

Example: base duty and fees on $10000

For HTS 8439.10.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:

Base duty (Free)	$0.00
Merchandise Processing Fee (0.3464%, min $34.58)	$34.64
Harbor Maintenance Fee (0.125%)	$12.50
Duty and fees	$47.14

Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.

Frequently asked questions

What is the duty rate for HTS 8439?

Heading 8439 has 7 rate lines. The general (MFN) duty rates are Free (7 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.

Do Section 301, 232 or 201 tariffs apply to HTS 8439?

It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.

What fees are added to an import under HTS 8439?

Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.