Specialty Paper Calender Dryer Stack from Germany
A specialty paper calender dryer stack is a vertical dryer stack integrated with a supercalender for glossy specialty papers like magazine stock. It falls under tariff item 8419.35.00 as a dryer for paper, combining drying and finishing functions, where the drying is the principal temperature-change process.
Duty Rate — Germany → Canada
0%
Import Tips
• Determine whether the calender function is subsidiary to drying; if the principal function is calendering, classification may fall under heading 84.20
• Provide documentation showing the dryer stack is primarily for drying, not finishing
• If the stack is presented as a complete unit with calender rolls, consider whether it is a composite machine under Section XVI Note 3