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
14 declarable lines
Heading 8438 covers industrial machinery for preparing or manufacturing food or drink, other than machinery for extracting or preparing animal, fixed vegetable, or microbial fats or oils. It is split by the food or drink product made, with separate lines for bakery and pasta, confectionery and chocolate, sugar, brewery, meat and poultry, fruits and vegetables, other machinery, and parts. General (MFN) rates in the listed lines range from Free to 2.8%.
Products in this heading
- Commercial bakery mixers and bread-making machinery
- Industrial pasta extruders
- Chocolate tempering and conching machinery
- Sugar refining machinery
- Brewery brewhouse equipment
- Meat-packing plant machinery
- Fruit and vegetable peeling machines
- Parts for commercial bakery machinery
How to choose the right subheading
- Identify the food or drink product the machine makes, such as bakery goods, chocolate, sugar, beer, meat, or produce.
- Decide whether the item is a complete machine or a part, because parts have their own subheadings.
- For a part, identify the parent machine type, such as bakery, confectionery, meat, sugar, or other machinery.
- Check whether the machine extracts or prepares fats or oils, which is outside this heading.
- Check whether the machine mainly fills, closes, seals, labels, or wraps containers, which points to another heading.
Often confused with
- Heading 8434Dairy machinery such as milking machines and milk processing equipment
Heading 8434 covers milking machines and dairy machinery.
- Heading 8437Grain milling machinery
Machinery used in the milling industry for cereals is in heading 8437.
- Heading 8435Wine, cider, or fruit juice presses
Heading 8435 covers presses and crushers used to make wine, cider, fruit juices, or similar beverages.
- Heading 8422Bottle filling, closing, sealing, or labeling machinery
Packing and container filling machinery is classified in heading 8422.
- Heading 8419Industrial cooking, sterilizing, or pasteurizing equipment
Machinery that treats materials by a change of temperature is generally in heading 8419.
Frequently asked questions
What is the HTS code for bakery machinery?
Bakery machinery is classified under 8438.10.00.10, with a general (MFN) rate of Free. Machinery for macaroni, spaghetti, or similar products falls under 8438.10.00.90, also with a general (MFN) rate of Free.
What is the duty on brewery machinery?
Brewery machinery is classified under 8438.40.00.00, and its general (MFN) rate is 2.3%.
How do I classify parts for meat or poultry preparation machinery?
Parts for meat or poultry preparation machinery are classified under 8438.90.90.60, with a general (MFN) rate of 2.8%. Parts for bakery machinery go under 8438.90.90.15, also at a general (MFN) rate of 2.8%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 8438
- 8438.10.00.10Bakery machineryFree
- 8438.10.00.90OtherFree
- 8438.20.00.00Machinery for the manufacture of confectionery, cocoa or chocolateFree
- 8438.30.00.00Machinery for sugar manufactureFree
- 8438.40.00.00Brewery machinery2.3%
- 8438.50.00.10Meat- and poultry-packing plant machinery2.8%
- 8438.50.00.90Machinery for the preparation of meat or poultry / Other2.8%
- 8438.60.00.00Machinery for the preparation of fruits, nuts or vegetablesFree
- 8438.80.00.00Other machineryFree
- 8438.90.10.00Of machinery for sugar manufactureFree
- 8438.90.90.15Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products2.8%
- 8438.90.90.30Of machinery for the manufacture of confectionery, cocoa or chocolate2.8%
- 8438.90.90.60Of machinery for the preparation of meat or poultry2.8%
- 8438.90.90.90Parts / Other2.8%