Analysis
HTS 8438.90.90 covers parts: other under heading 8438 (machinery, not specified or included elsewhere in this chapter, for the industrial…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free to 2.8%. The costliest confusion would be with 8438.90.10 (of machinery for sugar manufacture) at duty-free, a difference of 2.8 points on the customs value.
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.
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
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8438.90.90.15 | Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | No. | 333241 |
| 8438.90.90.30 | Of machinery for the manufacture of confectionery, cocoa or chocolate | No. | 333241 |
| 8438.90.90.60 | Of machinery for the preparation of meat or poultry | No. | 333241 |
| 8438.90.90.90 | Other | No. | 333241 |
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% |
| 8438.50.00 | 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 |