| 8438 | | 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 fats or oils; parts thereof: | | | | |
| 8438.10.00 | | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | | Free | | 35% |
| 8438.10.00 | 10 | Bakery machinery | No. | | | |
| 8438.10.00 | 90 | Other | No. | | | |
| 8438.20.00 | 00 | Machinery for the manufacture of confectionery, cocoa or chocolate | No. | Free | | 35% |
| 8438.30.00 | 00 | Machinery for sugar manufacture | No. | Free | | Free |
| 8438.40.00 | 00 | Brewery machinery | No. | 2.3% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8438.50.00 | | Machinery for the preparation of meat or poultry | | 2.8% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8438.50.00 | 10 | Meat- and poultry-packing plant machinery | No. | | | |
| 8438.50.00 | 90 | Other | No. | | | |
| 8438.60.00 | 00 | Machinery for the preparation of fruits, nuts or vegetables | No. | Free | | 35% |
| 8438.80.00 | 00 | Other machinery | No. | Free | | 40% |
| 8438.90 | | Parts: | | | | |
| 8438.90.10 | 00 | Of machinery for sugar manufacture | X | Free | | Free |
| 8438.90.90 | | Other | | 2.8% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8438.90.90 | 15 | Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | X | | | |
| 8438.90.90 | 30 | Of machinery for the manufacture of confectionery, cocoa or chocolate | X | | | |
| 8438.90.90 | 60 | Of machinery for the preparation of meat or poultry | X | | | |
| 8438.90.90 | 90 | Other | X | | | |
