Machinery and electronics / HTS 8438.80.00.00
Food and drink machinery from China: 37.5% import duty
A worked example on a $10,000 commercial shipment of other machinery for industrial preparation or manufacture of food or drink. Priced Sep 2, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.
Effective duty rate
37.5%
All active programs stacked
Duties on $10,000
$3,750
Ad valorem duty amount
CBP fees
$47.14
MPF and HMF, ocean entry
Landed cost
$13,797.14
Goods, duties and fees
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: Free 8438.80.00.00 | 0% | $0.00 |
Section 301 China (List 1) | 25% | $2,500.00 |
Section 301 forced labor 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 37.5% | $3,750.00 |
Notes for this line
- Section 301 China tariff (List 1) adds 25% to this product.
- Section 301 forced labor (9903.05.31) adds 12.5% on all products of this origin.
What changed on this lane
45% before the first entry below, 37.5% today.
- Feb 20, 2026IEEPA tariffs removed (SCOTUS)-20 pts
- Jul 24, 2026Section 301 forced labor: articles the product of China (U.S. note 52) added+12.5 pts
Official classification
8438.80.00.00Other machinery
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
Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.
More from China
Other lines importers price from the same origin.
Questions about this example
- What is the import duty on food and drink machinery from China?
- On HTS 8438.80.00.00 the effective duty rate is 37.5% (0% general rate + 25% Section 301 + 12.5% forced labor). On a $10,000 customs value that is $3,750 in duty before CBP fees.
- Which tariff programs apply to HTS 8438.80.00.00 from China?
- Section 301 China (List 1) at 25%; Section 301 forced labor at 12.5% (9903.05.31).
- What does CBP charge on top of the duty?
- The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
- Is this the exact amount my customs broker will collect?
- It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 8438.80.00.00, China origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.
Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.