HTS Index

HTS heading 8438

Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils; parts thereof — 19 codes under this heading, with the duty on each.

CodeDescriptionGeneral rateUnits
8438Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils; parts thereof + Ch. 99not stated
8438.10.00Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products + Ch. 99Free
8438.10.00.10Bakery machinery + Ch. 99Free (inherited from 8438.10.00)No.
8438.10.00.90Other + Ch. 99Free (inherited from 8438.10.00)No.
8438.20.00.00Machinery for the manufacture of confectionery, cocoa or chocolate + Ch. 99FreeNo.
8438.30.00.00Machinery for sugar manufacture + Ch. 99FreeNo.
8438.40.00.00Brewery machinery + Ch. 992.3%No.
8438.50.00Machinery for the preparation of meat or poultry + Ch. 992.8%
8438.50.00.10Meat- and poultry-packing plant machinery + Ch. 992.8% (inherited from 8438.50.00)No.
8438.50.00.90Other + Ch. 992.8% (inherited from 8438.50.00)No.
8438.60.00.00Machinery for the preparation of fruits, nuts or vegetables + Ch. 99FreeNo.
8438.80.00.00Other machinery + Ch. 99FreeNo.
8438.90Parts + Ch. 99not stated
8438.90.10.00Of machinery for sugar manufacture + Ch. 99FreeNo.
8438.90.90Other + Ch. 992.8%
8438.90.90.15Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products + Ch. 992.8% (inherited from 8438.90.90)No.
8438.90.90.30Of machinery for the manufacture of confectionery, cocoa or chocolate + Ch. 992.8% (inherited from 8438.90.90)No.
8438.90.90.60Of machinery for the preparation of meat or poultry + Ch. 992.8% (inherited from 8438.90.90)No.
8438.90.90.90Other + Ch. 992.8% (inherited from 8438.90.90)No.

8 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.

Additional duties may apply

19 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.

Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.