HTS heading · chapter 84
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
Analysis
Heading 8438 of the Harmonized Tariff Schedule covers 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…. It divides into 8 six-digit subheadings and 9 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
6 of its 9 lines with a percentage rate are duty-free at the general rate (67%) and 3 are dutiable, from duty-free up to 2.8%. The median line pays duty-free.
The largest subheadings are 8438.90 (parts, 2 lines), 8438.10 (unnamed, 1 line), 8438.20 (unnamed, 1 line) and 8438.30 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.
By Census's concordance, most of its statistical lines are made by Food Product Machinery Manufacturing (333241) and Packaging Machinery Manufacturing (333993). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8438.10.00 | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | Free |
| 8438.20.00 | Machinery for the manufacture of confectionery, cocoa or chocolate | Free |
| 8438.30.00 | Machinery for sugar manufacture | Free |
| 8438.40.00 | 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: brewery machinery | 2.3% |
| 8438.50.00 | Machinery for the preparation of meat or poultry | 2.8% |
| 8438.60.00 | Machinery for the preparation of fruits, nuts or vegetables | Free |
| 8438.80.00 | 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: other machinery | Free |
| 8438.90.10 | Of machinery for sugar manufacture | Free |
| 8438.90.90 | Parts: other | 2.8% |