Analysis
HTS 8438.50.00 covers machinery for the preparation of meat or poultry under heading 8438 (machinery, not specified or included elsewhere in this chapter, for the industrial…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 2.8%. Compared with 8438.90.10 (of machinery for sugar manufacture), which pays duty-free, a misclassification either way moves the duty by 2.8 percentage points.
The general duty rate is 2.8% of the customs value, which is above most the rates in chapter 84 (73rd percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 8438.50.00.10 for meat- and poultry-packing plant machinery and 8438.50.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 12.5 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.8%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Statistical suffixes
Neighbouring 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% |
| 8438.60.00 | 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% |