美国 · 品目· 8 个子目· 17 个税号
8438本章其他未列名工业用食品或饮料制备或制造机械
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
子目（6 位 WCO 统一）
美国税号（10 位）
本品目下 美国海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 8438.10.00 | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | Free |
| 8438.10.00.10 | Bakery machinery | Free |
| 8438.10.00.90 | Other | Free |
| 8438.20.00.00 | Machinery for the manufacture of confectionery, cocoa or chocolate | Free |
| 8438.30.00.00 | Machinery for sugar manufacture | Free |
| 8438.40.00.00 | Brewery machinery | 2.3% |
| 8438.50.00 | Machinery for the preparation of meat or poultry | 2.8% |
| 8438.50.00.10 | Meat- and poultry-packing plant machinery | 2.8% |
| 8438.50.00.90 | Other | 2.8% |
| 8438.60.00.00 | Machinery for the preparation of fruits, nuts or vegetables | Free |
| 8438.80.00.00 | Other machinery | Free |
| 8438.90.10.00 | Of machinery for sugar manufacture | Free |
| 8438.90.90 | Other | 2.8% |
| 8438.90.90.15 | Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | 2.8% |
| 8438.90.90.30 | Of machinery for the manufacture of confectionery, cocoa or chocolate | 2.8% |
| 8438.90.90.60 | Of machinery for the preparation of meat or poultry | 2.8% |
| 8438.90.90.90 | Other | 2.8% |