Analysis
Subheading 8438.90 covers parts, within heading 8438. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.8%. The median line pays 1.4%.
The US splits it as follows: 8438.90.10 for of machinery for sugar manufacture (duty-free) and 8438.90.90 for parts: other (2.8%).
By Census's concordance, most of its statistical lines are made by Food Product Machinery Manufacturing (333241). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8438.90 once they fall within heading 8438 (machinery, not specified or included elsewhere in this chapter, for the industrial…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8438.90.10 | Of machinery for sugar manufacture | Free |
| 8438.90.90 | Parts: other | 2.8% |