VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 25, 2026
§ HTS 8438.10.00 · US import duty

Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products

HTS 8438.10.00 covers Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products, classified under HS chapter 84. The MFN (general column) base duty is Free. 1 active Chapter 99 overlay apply: 9903.88.15 (section301 +7.5%). Imports from China typically incur the Section 301 / IEEPA additional duties listed above; imports from Vietnam, Mexico, India and other origins generally pay only the MFN base unless an origin-specific overlay applies. Antidumping (AD) and countervailing duty (CVD) cases are NOT evaluated on this page — check ADCVD orders separately. Source: USITC HTS release 2026HTSRev6. CBP determines the binding classification and duty at entry.

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: · Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
HTS CODE
8438.10.00
General (MFN)Free
Other (Column 2)35%
§99 overlays1

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)Free
Special
Other (Column 2)35%

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.88.15 section301 +7.5% active
    Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 0% 7.5% 7.5% $750.00
Vietnam (VN) 0% 0% 0% $0.00
Mexico (MX) 0% 0% 0% $0.00
India (IN) 0% 0% 0% $0.00
South Korea (KR) 0% 0% 0% $0.00

§ RELATED ENTRIESStatistical suffixes under HTS 8438.10.00

All 10-digit statistical reporting suffixes under 8438.10.00.

§ FAQFrequently asked questions

What is the US import duty for HTS 8438.10.00?
HTS 8438.10.00 (Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products) has a general (MFN) column rate of Free, plus 1 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
Which Chapter 99 rules are currently linked to HTS 8438.10.00?
The following rules are attached in our snapshot: 9903.88.15 (section301) — section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
How do I check if HTS 8438.10.00 qualifies for a Section 301 exclusion?
Most machinery (Chapter 84) and electronics (Chapter 85) lines from China are covered by Section 301 List 1–4 overlays. USTR publishes exclusions with specific product descriptions — matching by HTS code alone is not sufficient, the product must meet the exclusion description. Check USTR exclusion databases and the latest Federal Register notices.
How do I compare duty from different countries for HTS 8438.10.00?
Use the origin compare view to evaluate this HS code against alternative countries. The calculator applies each country-specific Chapter 99 overlay and the appropriate column rate.
Is this the binding duty determination?
No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.