| 8439 | | 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: | | | | |
| 8439.10.00 | | Machinery for making pulp of fibrous cellulosic material | | Free | | 35% |
| 8439.10.00 | 10 | New | No. | | | |
| 8439.10.00 | 90 | Used or rebuilt | No. | | | |
| 8439.20.00 | | Machinery for making paper or paperboard | | Free | | 35% |
| 8439.20.00 | 10 | New | No. | | | |
| 8439.20.00 | 90 | Used or rebuilt | No. | | | |
| 8439.30.00 | 00 | Machinery for finishing paper or paperboard | No. | Free | | 35% |
| 8439.91 | | 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 | X | Free | | 20% |
| 8439.91.90 | 00 | Other | X | Free | | 35% |
| 8439.99 | | Other: | | | | |
| 8439.99.10 | 00 | Of machinery for making paper or paperboard | X | Free | | 35% |
| 8439.99.50 | 00 | Of machinery for finishing paper or paperboard | X | Free | | 35% |
