Parts for a corrugated box-forming machine belong here, under parts for paper-making-up machinery, because the parent machine is a converting/making-up unit rather than a primary papermaking or pulping machine. The distinction between primary paper production machinery and paper-converting machinery is the key classification boundary between the two parts headings.

The NES designation means this heading should only be used after confirming that no specific parts heading covers the component in question. If a part belongs to a pulping or papermaking machine, it falls under the dedicated parts heading for those machines. Using the NES heading without that prior analysis can result in a classification error that CBP may flag during a post-entry audit. Maintaining a written classification rationale in the import file mitigates this risk.