Key facts
- HS code
- 8439.99
- Covers
- Parts
- Edition
- HS2022
- Duty in the United States
- See its 2 lines
Summary
HS code 8439.99 covers parts, other than those classified in 8439.91. It sits in heading 84.39 (machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard) in chapter 84 (nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). Other goods of heading 84.39 are classified under 8439.10 (machinery for making pulp of fibrous cellulosic material), 8439.20 (machinery for making paper or paperboard), 8439.30 (machinery for finishing paper or paperboard) and 8439.91 (parts, of machinery for making pulp of fibrous cellulosic material). National tariff lines under 8439.99 are live on border.bot for the United States (2 lines, also used by 1 other country).
What this code covers
HS code 8439.99 covers parts, other than those classified in 8439.91.
The legal text of the subheading is “Parts: Other”, read under “Parts”, in HS2022.
What it doesn’t cover
Other goods of heading 84.39 are classified under 8439.10 (machinery for making pulp of fibrous cellulosic material), 8439.20 (machinery for making paper or paperboard), 8439.30 (machinery for finishing paper or paperboard) and 8439.91 (parts, of machinery for making pulp of fibrous cellulosic material).
How it is structured
8439.99 is a six-digit subheading. Its first two digits, 84, are the chapter; the first four, 8439, are heading 84.39; the last two, 99, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
- Heading 84.39
- Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
- Within the heading
- Parts
- Subheading 8439.99
- Other
In other countries
National tariff lines under 8439.99 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
What does HS code 8439.99 cover?
HS code 8439.99 covers parts, other than those classified in 8439.91.
Which heading and chapter is HS code 8439.99 in?
HS code 8439.99 is in heading 84.39 (machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard) in chapter 84 (nuclear reactors, boilers, machinery and mechanical appliances; parts thereof).
Where are goods of heading 84.39 classified when 8439.99 doesn’t fit?
Other goods of heading 84.39 are classified under 8439.10 (machinery for making pulp of fibrous cellulosic material), 8439.20 (machinery for making paper or paperboard), 8439.30 (machinery for finishing paper or paperboard) and 8439.91 (parts, of machinery for making pulp of fibrous cellulosic material).
Which countries’ tariffs list national lines under HS code 8439.99?
National tariff lines under 8439.99 are live on border.bot for the United States (2 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.