Chapter 84, Machinery and mechanical appliances / Heading 8438
HTS 8438.90.90.90: 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
Schedule text: Other. Classification: 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 › Parts › Other › Other
General rate of duty
2.8%
Column 1, USITC schedule
From China, all in
40.3%
Priced live by the Gateway engine
Section 301 China
25%
List 1
Forced labor 301
12.5%
9903.05.31
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: 2.8% 8438.90.90.90 | 2.8% | $280.00 |
Section 301 China (List 1) | 25% | $2,500.00 |
Section 301 forced labor 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 40.3% | $4,030.00 |
Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.
Related lines
Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.
- 8438.90.90Other (rate line, 2.8%)
- 8438.90.90.15Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
- 8438.90.90.30Of machinery for the manufacture of confectionery, cocoa or chocolate
- 8438.90.90.60Of machinery for the preparation of meat or poultry
Questions about this example
- What is HTS code 8438.90.90.90?
- HTS 8438.90.90.90 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; the schedule's own line text is "Other". Its full classification path in the Harmonized Tariff Schedule of the United States is: 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 › Parts › Other › Other. It sits in chapter 84 (Machinery and mechanical appliances) under heading 8438.
- What is the general duty rate for HTS 8438.90.90.90?
- The Column 1 general rate of duty is 2.8%. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
- What is the tariff on HTS 8438.90.90.90 from China?
- Priced on $10,000 of goods, the effective duty from China is 40.3%: 2.8% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 1). The Section 301 forced-labor duty applies.
- Which lines are related to HTS 8438.90.90.90?
- It is a statistical line under the 8-digit rate line 8438.90.90 (Other), which has 3 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.