U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8439.91.1000
$6.2M monthly imports
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Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of refiner plates from Brazil
NY 865290 Aug. 6, 1991 CLA-2-84:S:N:N1:103 865290 CATEGORY: Classification TARIFF NO.: 8439.91.1000 Ms. Juanita S. Domning Richard Murray & Company P. O. Drawer 30 Mobile, AL 36601 RE: The tariff classification of refiner plates from Brazil Dear Ms. Domning: In your letter dated July 16, 1991 on behalf of Georgia Plate Corporation you requested a tariff classification ruling. Refiner plates are components of cellulosic pulp refining machines. Your client will import two different types of refiner plates. One format will consist of circular plates or plate sections with stainless steel bars or ribs welded in a variety of patterns to their surface. After importation, these are attached to rotating disk holders in the pulp refining machine. Pulp stock is pumped between the rotating disks, where the sharp edges of the raised bars disintegrate the pulp into individual fibers and cut, split, and bruise the fibers so that they are suitable for use in making paper. The other format will consist of conical shaped sets for Jordan type refiners. Each set is composed of a stator with internal ribs and a rotor with external ribs. The pulp stock is refined between the rotating rotor and stator. The applicable subheading for both types of refiner plates will be 8439.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed plates, roll bars and other stock-treating parts of machinery for making pulp of fibrous cellulosic materials. The duty rate will be 4.7 percent ad valorem. Articles classifiable under subheading 8439.91.1000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport