8438.90.10.00 - Of machinery for sugar manufacture 🖩
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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8438.90.10.00, specifically encompasses parts and accessories designed for use with machinery engaged in the industrial preparation or manufacture of sugar. This includes components for equipment used in processes such as crushing sugarcane or sugar beets, extracting juice, purifying sugar, crystallizing sugar, and drying or packaging the final product. The classification hinges on the direct relationship and intended application of the part to sugar manufacturing machinery, regardless of the specific material composition.
Distinguishing this category from its sibling, 8438.90.90 (Other), is crucial. While the latter covers parts for a broader range of food and drink manufacturing machinery not specifically enumerated in other headings of 8438, 8438.90.10.00 is exclusively for those components directly associated with the sugar industry's processing equipment. Therefore, a part intended for a dough mixer (covered under 8438.90.90) would not fall under this sugar-specific category, even if it were made of similar materials.
As this is a leaf node in the HTS classification, there are no further subcategories. Classification within 8438.90.10.00 relies on identifying a part or accessory whose primary and intended use is in the machinery outlined in the parent headings for sugar manufacture. The specific function and integration within sugar processing machinery are the key determinative factors for inclusion.