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Home › Chapter 84 › Heading 8438

HS Heading 8438 : 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

HEADING DEFINITION & DISAMBIGUATION

HS Heading 8438 encompasses 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 classifies 8 6-digit WCO subheadings within Chapter 84 under the Harmonized System [USITC HTS 2026].

Chapter
Heading
8438
Subheadings
8 HS6
Status
Verified 2026

Subheadings Under Heading 8438

HS Code WCO 6-Digit Subheading Description Chapter Operational Package
8438.10 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products 84 View 8438.10 Package →
8438.20 Machinery for the manufacture of confectionery, cocoa or chocolate 84 View 8438.20 Package →
8438.30 Machinery for sugar manufacture 84 View 8438.30 Package →
8438.40 Brewery machinery 84 View 8438.40 Package →
8438.50 Machinery for the preparation of meat or poultry 84 View 8438.50 Package →
8438.60 Machinery for the preparation of fruits, nuts or vegetables 84 View 8438.60 Package →
8438.80 Other machinery 84 View 8438.80 Package →
8438.90 Parts 84 View 8438.90 Package →
DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 8438

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 8438 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 8438 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 8438 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 8438?
HS 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, grouping 8 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8438?
Subheadings under Heading 8438 range from 8438.11 to 8438.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8438?
US MFN general duty rates for Heading 8438 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8438?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8438?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8438?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8438 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8438?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8438?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8438?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.