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GOODS ACROSS BORDERS

HS HEADING 8438

Machinery n.e.c. in this chapter, for the industrial preparation or manufacture of food or drink; other than machinery for extraction or preparation of animal or fixed vegetable or microbial fats or oils

6-digit subheadings (8)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8438.10

Machinery; industrial, for bakery and for the manufacture of macaroni, spaghetti or similar products

8438.20

Machinery; industrial, for the manufacture of confectionery, cocoa or chocolate

8438.30

Machinery; industrial, for sugar manufacture

8438.40

Machinery; industrial, brewery machinery

8438.50

Machinery; industrial, for the preparation of meat or poultry

8438.60

Machinery; industrial, for the preparation of fruits, nuts or vegetables

8438.80

Machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438

8438.90

Machinery; parts of those machines used in the industrial preparation or manufacture of food or drink

Chapter 84 classification notes

One of the largest chapters by trade value. Many IT products duty-free under the ITA (Information Technology Agreement). Dual-use export controls apply to certain machinery. Parts often classified under the same heading as the complete machine.

Frequent misclassification in this chapter

Many importers confuse Chapter 84 (mechanical) and Chapter 85 (electrical). A device with both elements usually classifies by principal function. Computer peripherals may classify separately from the computer itself.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 84

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog