8438.10.00.90 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 8438.10.00.90 covers machinery used in the industrial preparation or manufacture of food or drink that does not fall under the specific "Bakery machinery" (8438.10.00.10) designation. This residual category is for equipment designed for processes such as mixing, cutting, forming, cooking, or packaging food and beverage products, excluding those specifically designed for baking. The key differentiator from its sibling is the absence of a primary function within traditional baking operations like bread, cakes, or pastries, although some overlap may occur if the machinery serves a broader food preparation purpose.
This classification is intended for a diverse range of food processing equipment that doesn't fit into more narrowly defined categories within Chapter 84. Examples might include machinery for the production of pasta, cereals, confectionery, or processed fruits and vegetables, provided they are not primarily for baking. The machinery's intended industrial use in the preparation or manufacture of food or drink is the defining characteristic.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 8438.10.00.90 is determined by excluding items specifically classified elsewhere, such as dedicated bakery machinery. The functionality and primary purpose of the equipment in the food and beverage manufacturing process are the crucial factors for accurate classification.