8441 10 70 — Cutting machines for paper or paperboard (other than bookbinding machinery of heading 8440, combined reel slitting and re-reeling machines, other slitting and cross-cutting machines and guillotines)
Cutting machines for paper or paperboard (other than bookbinding machinery of heading 8440, combined reel slitting and re-reeling machines, other slitting and cross-cutting machines and guillotines)
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Where it sits in the nomenclature
Section XVI. Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- 8441Machinery for making up paper pulp, paper or paperboard, incl. cutting machines of all kinds, n.e.s.; parts thereof
- 8441 10Cutting machines for making up paper pulp, paper or paperboard (excl. bookbinding machinery of heading 8440)
- 8441 10 70you are here
Explanatory notes to heading 8441 3 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds: 8441 10 – Cutting machines 8441 20 – Machines for making bags, sacks or envelopes 8441 30 – Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 8441 40 – Machines for moulding articles in paper pulp, paper or paperboard 8441 80 – Other machinery 8441 90 – Parts
This heading covers all cutting machinery and (other than book-binding machinery) all machines for making up paper pulp, paper or paperboard, ranging from machines for cutting to the required width or into sheets of commercial size to those used in the manufacture of various finished articles. This heading includes: (1) Machines for trimming stacks of paper (including multi-knife cutting machines) and sheet-cutting machines. These include reel slitters and sheeters used with paper-making machines; machines for trimming book blocks or brochures; machines for cutting off the corners of book blocks or for cutting thumb-index recesses; "guillotines" and appliances for cutting photographic paper or cardboard mounts for photographs, but not machines and appliances of any kind used in photographic or cinematographic laboratories for cutting film (heading 9010). (2) Punching machines (for confetti, labels, lace-patterned paper, index cards, window envelopes, box blanks, etc.). (3) Machines for cutting, contour-cutting or slotting paperboard in the manufacture of cartons, boxes, filing cabinets, etc. (4) Machines for making paper bags. (5) Machines for making envelopes (for cutting, folding, lining, etc.). (6) Machines for making folding cartons and boxes. (7) Machines for wire-stitching boxes and similar articles, other than simple wire-stitching machines which can equally be used in book-binding or for box-making (heading 8440). (8) Other machines for making cartons and boxes. (9) Winding machines for making paper tubes, spools, cops, insulating tubes, cartridge cases, etc. (10) Machines for making waxed paper cups, boxes, etc., usually together with devices for joining and gluing the seams. (11) Machines for moulding articles of paper pulp, paper or paperboard (egg trays, plates or cups for confectionery or for picnickers, toys and
etc.); although these machines are usually fitted with heating devices, they are classified in this heading. (12) Slitting machines (slitter-rewinders) for unwinding reels of paper, slitting the paper into longitudinal strips of the required width and winding the rolls. (13) Machines for jogging sheets, cards, etc. into a stack. (14) Perforating machines, including those which perforate lines (pin perforation, elongated (or slit) perforation, etc.) for stamps, toilet paper, etc. (15) Folding machines, other than machines for folding printed sheets of heading 8440. (16) Combined machines for cutting, folding, interleaving and packing cigarette paper. However, this heading does not cover simple mechanical or hydraulic presses, which are often used for these purposes (heading 8479). Some of the machines covered by this heading may be fitted with a printing device, in particular, machines for making paper bags or machines for making folding cartons. In accordance with Note 3 to Section XVI, such machines are classified in this heading provided that printing is not the principal function of such machines. It should also be noted that certain of the machines referred to above (e.g., cutting, folding or bag-making machines) may also be used for making articles of certain types of plastics or of thin sheet metal. Such machines are classified in this heading provided they are normally used for the manufacture of articles of paper or paperboard. PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the machines of this heading are also classified in this heading. The heading also excludes: (a) Drying chambers for drying paperboard articles (heading 8419). (b) Packing machines (e.g., for chocolate) which also make and overprint paperboard boxes, etc. (heading 8422). (c) Machines for twisting paper strips to make paper yarn (heading 8445). (d) Sewing machines for making paper bags (heading 8452). (e) Punches for punching holes in paper cards or documents, or shredders used in offices for destroying confidential documents (heading 8472). (f) Machines for fixing eyelets, e.g., to labels, and machines for waxing paper cups, bags, etc. by immersion (heading 8479).
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 24 items
Notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. This group does not include:
(a) millstones, grinding stones or other articles of Chapter 68;
(b) equipment or devices (e.g. pumps) of ceramic materials and ceramic parts of machinery or devices of any material (Chapter 69);
(c) laboratory glassware (heading 7017); equipment, devices or other articles for technical purposes or parts thereof of glass (heading 7019 or 7020);
(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e) vacuum cleaners of heading 8508;
(f) electromechanical household appliances of heading 8509; digital cameras of heading 8525;
(g) radiators for articles of Section XVII; or
(h) manual mechanical brushes for floor cleaning, without engine (heading 9603).
2. Subject to the provisions of Note 3 to Section XVI and Note 11 to this Chapter, a machine or device which meets the description in one or more of headings 8401 to 8424 or heading 8486 and at the same time the description in one or more headings 8425 to 8480 is included in the relevant heading of the first series of headings or in heading 8486 as the case may be, and not in the second series.
(A) However, heading 8419 does not cover:
(i) seed germination equipment, incubators or brooders (heading 8436);
(ii) machinery for wetting grains (heading 8437);
(iii) diffusion apparatus for the extraction of sugary juice (heading 8438);
(iv) equipment for the heat treatment of textile yarn, textile materials or finished textile articles (heading 8451); or
machining equipment, assemblies or laboratory equipment in which temperature change, even if necessary, is an auxiliary process.
(B) Heading 8422 does not cover:
(i) sewing machines for sewing bags or similar packagings (heading 8452); or
(ii) office equipment of heading 8472.
(C) Heading 8424 does not cover:
(i) paint-blasting printing presses (heading 8443); or
(ii) water jet cutting machines (heading 8456).
3. A machine for processing any material which corresponds to the description of heading 8456 and simultaneously to the description of heading 8457 to 8461, 8464 or 8465 is classified in heading 8456.
4. Heading 8457 covers only metalworking machines other than lathes (including multipurpose lathes) which may perform different types of machining operations by:
(a) the automatic replacement of tools from a tool store or similar device in accordance with the processing program(s);
(b) the automatic application simultaneously or sequentially of different processing heads operating at a fixed workpiece (assembly single-position machines); or
(c) automatic movement of the workpiece to various processing heads (multi-position machines).
5. For the purposes of heading 8462, the term “longitudinal cutting line” for flat products means a process line consisting of a winder, a correct device, a longitudinal cutting device and a winder. The term “cross-cutting line” for flat products means a process line consisting of a unwinder, a correct device and a cutting device.
6. (A) For the purposes of heading 8471, the term “computers” means machines capable of:
(i) store the processing program or programs and at least the information currently necessary to execute the program;
(ii) be freely reprogrammable according to user requirements;
(iii) perform user-defined arithmetic calculations; and
(iv) perform, without human intervention, a processing program requiring the computer to modify its actions by making logical decisions during processing.
(B) Computing machines can be made in the form of systems consisting of a different number of individual blocks.
(C) Subject to the provisions of Notes (D) and (E) below, a block shall be treated as part of a computing system if it satisfies all of the following conditions:
(i) exclusively or principally used in a computing system;
(ii) is capable of being connected to the central processing unit either directly or through one or more other units; and
(iii) is capable of receiving or presenting information in such form (codes or signals) as may be used by the system.
Separately presented computer units are classified in heading 8471.
However, keyboards, X-Y-coordinate input devices and disk storage units which satisfy the conditions laid down in Notes (B) (ii) and (B) (iii) above are in all cases to be regarded as blocks of heading 8471.
(D) Heading 8471 does not cover the following devices, presented separately, even if they meet all the conditions of Note 6(C) above:
(i) printers, copiers, facsimile machines, combined or not;
(ii) apparatus for receiving or transmitting voice, images or other data, including apparatus for providing communications over a wired or wireless communication network (for example, on a local or wide area network);
(iii) loudspeakers and microphones;
(iv) television cameras, digital cameras and video recording cameras;
(v) monitors and projectors not combined with television reception equipment.
(E) Machines containing or working in conjunction with a computer and performing specific functions other than information processing are classified in the headings according to their specific functions or, if this is not possible, in the residual headings.
7. Heading 8482, inter alia, covers polished steel balls whose maximum and minimum diameter does not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is smaller. Other steel balls are classified in heading 7326.
8. A machine which is used for more than one purpose shall be classified as if its primary purpose were the only one.
Subject to the provisions of Note 2 to this Chapter and Note 3 to Section XVI, a machine whose primary purpose is not described in any heading or a machine in which none of its functions is primary is classified in heading 8479, unless the context otherwise provides. Heading 8479 also includes machinery for the manufacture of ropes or ropes (e.g. knitting machines) from metal wire, textile yarn or other materials or from a combination of such materials.
9. For the purposes of heading 8470, the term “pocket” applies only to devices not exceeding 170 x 100 x 45 mm.
10. For the purposes of heading 8485, the term additive manufacturing (also referred to as 3D printing) means the formation of physical objects based on a digital model by successively adding and layering, sealing and curing a material (e.g., metal, plastics or ceramics).
Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machines as described in heading 8485 are classified in that heading and no other heading of the Nomenclature.
11. (A) Notes 12(a) and 12(b) to Chapter 85 also apply to the terms “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this note and in heading 8486. However, in this note and in heading 8486, the term "semiconductor devices" also applies to photosensitive semiconductor devices and LEDs.
(B) In this note and in heading 8486, the term “plane display panel production” covers the fabrication of a flat panel of substrates. It does not cover the production of glass or the installation of printed circuit boards or other electronic components on flat panels. The term "flat display panel" does not apply to cathode ray tube technology.
(C) Heading 8486 also includes machinery and apparatus used exclusively or principally for:
(i) producing or eliminating defects in masks and patterns;
assemblies of semiconductor devices or electronic integrated circuits;
(iii) lifting, manipulating, loading or unloading boules, plates, semiconductor devices, electronic integrated circuits and flat display panels.
(D) Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machinery meeting the description in heading 8486 is classified in this heading and in no other heading of the Nomenclature.
Subheading notes
English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.
1. For the purposes of subheading 8465 20, the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.
2. For the purposes of subheading 8471 49, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
3. For the purposes of subheading 8481 20, the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481 20 takes precedence over all other subheadings of heading 8481.
4. Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
Additional notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. For the purposes of subheadings 8407 10 and 8409 10, the term “aviation engines” shall apply only to engines intended for assembly with an air or rotor.
2. В подсубпозицию 8471 70 300 0 также включаются устройства считывания компакт-дисков, являющиеся запоминающими устройствами вычислительных машин, которые предназначены для считывания сигналов с CD-ROM, аудиокомпакт-дисков и фотокомпакт-дисков и снабжены разъемом для наушников, регулятором громкости или кнопкой пуск/стоп.
Additional notes of the Eurasian Economic Union
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. For the purposes of subheading 8482 10 900 1, the term “gross mass” means the total mass of the goods with all kinds of packaging materials and packagings ensuring their safety during storage and transport. The total weight of the goods does not include the mass of packaging materials or containers that are clearly suitable for reuse.
2. For the purposes of subheading 8415 81 001 0, the term “special production facilities” means premises in which the maintenance of precise values of temperature and humidity is due to the operational requirements of the equipment installed therein, such as machines, computers, switching equipment, surgical equipment, etc., or to the operations performed therein.
3. In subheadings 8427 20 190 1, 8427 90 000 1 and 8436 80 100 1, the date of manufacture shall be determined on the basis of the technical documentation of the manufacturer (technical passport, instruction manual) and the manufacturer's plate, which shall be fixed in a conspicuous, easily accessible place of the machinery and shall not be replaced during operation. If the manufacturer's technical documentation and the manufacturer's plate contain conflicting information about the date of manufacture or there is no information about the manufacturer of the equipment on the date of manufacture, then this technique is considered a technique, since the release of which more than 3 years have passed.
If the manufacturer's information indicates only the year of manufacture, then the date of manufacture of the equipment is considered 1 July of the year of manufacture; if the month and year of manufacture are indicated, the date of manufacture is the 15th day of the month specified in the manufacturer's information.
4. For the purpose of classification of goods in subheading 8482 10 900 1 in the states, whose territories constitute the customs territory of the Eurasian Economic Union, when applying the term "French border of the country of importation", the country of import is understood as the customs territory of the Eurasian Economic Union.
5. For the purpose of subheading 8407 10 000 3, the term “take-off power” means the maximum power developed by an aircraft piston engine.
“Take-off power” is specified in the technical documentation and (or) accompanying documents, measured in kilowatts or horsepower (1 kW corresponds to 1.35962 hp).
6. В подсубпозиции 8421 99 000 5 термин «элементы мембранные рулонного типа для фильтрования или очистки жидкостей» означает устройства цилиндрической формы, состоящие из:
- internal plastic perforated tube on which spirally wound membrane bags;
- drainage material located between membrane bags and glued to them on three sides.
The membrane package consists of a twice folded band of membrane containing an extruded grid inside.
At the ends of the membrane roll-type element, fixing discs and sealing cuffs can be installed.
7. For the purposes of subheading 8415 20 000 2, the term “in a single enclosure” refers to air conditioning units (air conditioners) in which all the elements are combined in a single enclosure, frame or platform.
The term "in a single housing" also applies to air conditioning units (air conditioners) in which the refrigeration compressor, which is part of a given air conditioning unit (air conditioner), is located separately, that is, not combined with the rest of the elements in one housing, on one frame or on one platform.
How it is done in practice
Valid documents in the EAEU unified register for subheading 8441 10: certificates 2, declarations 1,191.
- By technical regulation
- ТР ТС 010/20111,113ТР ТС 020/20111,021ТР ТС 004/2011348ТР ЕАЭС 037/20165ТР ТС 005/20111
- Schemes
- 1д1,0082д1294д513д21с1The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- НП РУП «Белорусский государственный институт стандартизации и сертификации»ТОО «ТДА СЕРВИС»«Трейдинг Консалт» жоопкерчилиги чектелген коому
- Manufacturers outside the EAEU
- China594Germany28Italy19Türkiye15Taiwan12United States10
Manufacturers of these goods →Check a supplier’s document by its number →
Codes inside
Only the ten-digit code carries a duty rate
| Code | Name | Unit | Duty |
|---|---|---|---|
| 8441 10 700 0 | Cutting machines for paper or paperboard (other than bookbinding machinery of heading 8440, combined reel slitting and re-reeling machines, other slitting and cross-cutting machines and guillotines) | шт | 0% |
The right code is in the HS code search.