Kaohsiung Customs (KHC) stated that there have been recent cases of importers declaring “PAPER CUTTERS WITH PROTRACTOR” under tariff code 8472.90.90 (Other office machines of heading 8472), which carries a 0% duty rate under Column 1 Tariff Rate. However, upon review, Customs reclassified the items under tariff code 8441.10.00 (Paper cutting machines), subject to a 3% tariff under Column 1 Tariff Rate.

KHC further explained that these goods typically consist of a base plate (cutting platform), guide rails, a sliding carriage with a cutting blade, an adjustable protractor, and a transparent paper clamp ruler. Their primary function is straight-line paper cutting, precise measuring, and alignment via a manually operated slider—making them specialized paper-cutting machinery. Pursuant to General Rules 1 and 6 for the Interpretation of the Customs Import Tariff and referring to Explanatory Notes to the Harmonized Commodity Description and Coding System for Heading 8441, “cutting machines of all kinds”—regardless of whether they are used in an office—must be classified under Heading 8441. They do not fall under Heading 8472 which covers “office machines not specified or included under any other Headings in this Section.”

KHC urges businesses to declare the correct tariff code in accordance with the Customs Import Tariff regulations when importing such goods to ensure smooth clearance and to safeguard their rights. Importers uncertain about tariff classification may submit an application along with required documents to Customs to apply for an advance tariff classification ruling prior to importation according to the Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods. This application system helps expedite clearance and minimize potential disputes between the authority and the taxpayers. For any further inquiries, importers are welcome to contact the Customs to protect their rights.