HTS heading 8438 · Chapter 84
HTS 8438: Machinery, not specified or included elsewhere in this…
HTS heading 8438 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 microbial fats or oils; parts thereof. It has 9 tariff lines with a duty rate; the general (MFN) rates are Free (6 lines), 2.8% (2 lines), 2.3% (1 line).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 8438.10.00 | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | Free | 35% | ||
| 8438.10.00.10 | Bakery machinery[No.] | Estimate → | |||
| 8438.10.00.90 | Other[No.] | Estimate → | |||
| 8438.20.00.00 | Machinery for the manufacture of confectionery, cocoa or chocolate[No.] | Free | 35% | Estimate → | |
| 8438.30.00.00 | Machinery for sugar manufacture[No.] | Free | Free | Estimate → | |
| 8438.40.00.00 | Brewery machinery[No.] | 2.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 8438.50.00 | Machinery for the preparation of meat or poultry | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | |
| 8438.50.00.10 | Meat- and poultry-packing plant machinery[No.] | Estimate → | |||
| 8438.50.00.90 | Other[No.] | Estimate → | |||
| 8438.60.00.00 | Machinery for the preparation of fruits, nuts or vegetables[No.] | Free | 35% | Estimate → | |
| 8438.80.00.00 | Other machinery[No.] | Free | 40% | Estimate → | |
| 8438.90 | Parts: | ||||
| 8438.90.10.00 | Of machinery for sugar manufacture[No.] | Free | Free | Estimate → | |
| 8438.90.90 | Other | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | |
| 8438.90.90.15 | Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products[No.] | Estimate → | |||
| 8438.90.90.30 | Of machinery for the manufacture of confectionery, cocoa or chocolate[No.] | Estimate → | |||
| 8438.90.90.60 | Of machinery for the preparation of meat or poultry[No.] | Estimate → | |||
| 8438.90.90.90 | Other[No.] | Estimate → |
17 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 8438.40.00.00 at the general rate of 2.3%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (2.3%) | $230.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $277.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.