Rotary die-cutters designed for paperboard can qualify here, but the classification analysis should confirm that the machine's principal function is cutting paper or paperboard rather than a broader converting or printing operation. If the die-cutter is integrated into a packaging line that also performs printing or gluing, the principal-function rule applies and the classification may shift.

Paper cutting machines perform dimensional reduction — slitting, sheeting, or trimming — without substantially transforming the paper's surface or structure. Converting machines that additionally print, coat, laminate, or form the paper into a finished product are generally classified under the heading that reflects their primary converting function rather than here.