8438.40.00.00
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: Brewery machinery
Section 338 applies to this line
This provision appears on the Motor Vehicles list at HTS heading 9903.03.14. A valid USMCA claim removes the general rate of 2.3%, but does not remove the Section 338 additional duty on goods of Canada.
One exception: if this product already carries the Section 232 duties on steel, aluminum or copper, or the separate duties on vehicles and vehicle parts, the Section 338 duty does not stack on top.
- General (MFN)
- 2.3%
- USMCA (code S)
- Free
- Duty saved
- 2.3%
- Rate type
- ad valorem
- Unit
- No.
- Column 2
- 35%
- All special rates
- Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Classification chain
- 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
- Brewery machinery 8438.40.00.00
How to read this
The Special column on this line reads Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). The S in that list stands for USMCA, so goods that qualify as originating pay nothing here instead of the general rate of 2.3%.
That is not the whole rate. Goods of Canada on the Motor Vehicles list also owe the Section 338 duty, which sits in Chapter 99 and applies whether or not the goods qualify under USMCA.
From HTS Revision 18 (2026), with Section 338 coverage from Chapter 99, U.S. note 51. Check this line in the official schedule before you make entry.