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 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: 8438 10 – Machinery for the manufacture of bakery products, macaroni, spaghetti or similar products 8438 20 – Machinery for the manufacture of confectionery, cocoa powder or chocolate 8438 30 – Machinery for sugar manufacture 8438 40 – Brewery machinery 8438 50 – Machinery for the preparation of meat or poultry 8438 60 – Machinery for the preparation of fruits, nuts or vegetables 8438 80 – Other machinery 8438 90 – Parts

This heading covers equipment, not elsewhere named or included in this Chapter, for the industrial production of food or beverages (either for direct consumption or for canning for both human and livestock feed), but other than equipment for the extraction or preparation of animal or non-volatile vegetable fats and oils (heading 8479). This heading also includes machinery for industrial or commercial use used in restaurants or similar establishments. It should be noted, however, that this heading does not include many machines intended for these purposes, for example:

(a) Appliances for domestic purposes (e.g., mincers and bread slicers), falling in heading 8210 or 8509. (b) Industrial or laboratory ovens (heading 8417 or 8514). (c) Machinery and plant for heat treatment, roasting, steaming, etc. (heading 8419). (d) Centrifuges and filters (heading 8421). (e) Machinery for filling bottles, cans, packages, etc. (heading 8422). (f) Machinery for the milling industry (heading 8437). (I) BAKERY MACHINERY This machinery is used for the manufacture of bread, biscuits, pastries, cakes, etc. It includes: (1) Dough-kneading machines. They consist essentially of rotating or fixed bowls fitted with fixed or moving blades for kneading the dough. High-speed machines often have a water-cooling jacket. (2) Dough dividers, in which the dough, fed through a hopper, is mechanically divided into pieces of equal size. Such machines sometimes incorporate weighing devices or dough-rolling devices. (3) Dough moulders for giving pieces of dough the shape required for baking. (4) Slicing machines for bread, cakes, etc. (5) Machines for making breadcrumbs. (6) Machines for cutting sponge cakes into blanks and for applying fillings to sponge cakes, pastries, etc. (7) Depositing machines for depositing a predetermined quantity of whipped batter into sponge-cake moulds. The heading excludes: (a) Bread-baking ovens (heading 8417 or 8514). (b) Dough-rolling machines (heading 8420). (II) MACHINERY FOR THE MANUFACTURE OF MACARONI, SPAGHETTI AND SIMILAR PRODUCTS This category includes: (1) Kneading machines for mixing macaroni dough. (2) Cutting or stamping machines with dies of various shapes for stamping products out of a rolled sheet of dough. These machines often have dough-rolling devices. (3) Continuous extruders for shaping macaroni, spaghetti, etc. by extrusion. Shaped products can be obtained by means of extruders fitted with appropriate dies; after extrusion the shaped dough is cut to the required length by a rotating knife located on the outside of the tubular pasta die. (4) Machines for filling ravioli, etc. (5) Machines for laying strands of macaroni, vermicelli, etc. into skeins, etc. The heading excludes:

(a) pre-drying machines or driers for macaroni (heading 8419); (b) machines for rolling out unleavened, rich, etc., dough into various shapes (heading 8420).

(III) MACHINERY FOR THE CONFECTIONERY INDUSTRY This category includes: (1) Crushers or grinders for producing icing sugar. (2) Mixing machines for confectionery production. These machines usually consist of tanks with mechanical stirrers, often fitted with a coil or jacket for heating or cooling. (3) Kneading machines used for pulling boiled sugar mass by means of rotating elbow-shaped arms. (4) Coating pans. These are hemispherical pans, usually of copper or glass, which rotate about an inclined axis, while solid particles (e.g., almonds) are coated with sugar, chocolate mass, etc. This heading covers such coating pans whether they are heated from an external source (a stream of hot air, an independent gas burner, etc.) or the pans themselves are fitted with heating elements. (5) Casting machines, cutting or moulding machines for confectionery. This heading excludes pans for boiling sugar syrup or other heating equipment (heading 8419) and refrigerating equipment (heading 8418 or 8419). (IV) MACHINERY FOR THE MANUFACTURE OF COCOA POWDER OR CHOCOLATE PRODUCTS This category includes: (1) Shelling machines, devices for removing the germ or for crushing the cleaned and roasted cocoa-bean kernels into cocoa nibs. (2) Mixers, grinders or machines for reducing roasted cocoa nibs to powder to obtain cocoa paste. (3) Presses for expressing cocoa butter from cocoa paste. In these machines heating units are always used to facilitate the extraction of the butter from the cocoa paste. (4) Machines for producing cocoa powder, which crush and grind the cakes of cocoa paste after extraction of the butter. Usually these machines also sift the powder, and sometimes mix it with other products to improve its flavour or solubility. (5) Mixers of cocoa butter, cocoa powder, sugar, etc. These machines often use devices for measuring the quantities of products to be mixed. (6) Machines for rolling and refining the mixtures. (7) Chocolate conching machines, consisting of tanks fitted with heating equipment and mechanically driven rolls, for preparing and mixing the mixtures while heating them. (8) Machines which precede moulding, homogenise the chocolate mass and extrude it in definite uniform portions.

(9) Typical and tablet machines usually have vibrators. These machines also often use heating elements in the casting section and mold cooling equipment. (10) Glazing machines, the main working body of which is a belt conveyor, on which cookies, candy or other confectionery are glazed, passing under the sprayers or through baths with molten chocolate mass or other glazing material. There are always heating elements in these machines. The type of equipment used to extract sugary juice depends on whether the juice is extracted from sugar cane or sugar beet. Machines for extracting sugar from juice are in both cases in many ways the same. (A) Equipment for extracting juice from sugar cane, for example: (1) Cutter machines, or defibrators, consisting of several double-edged knives, which have a high speed of rotation and thus bring the reed to the state of long fibers. (2) Shredders in which the reed passes between serrated rollers rotating at different speeds, resulting in the grinding of the stems. (3) Crushers based on adjustable metal grooved rollers. Some machines combine operations for grinding and crushing the stems of sugar cane. (4) Valve mills, which usually consist of a series of grooved rollers, to extract juice from crushed reeds. In these mills there are usually mechanisms for supplying, transporting and irrigating water cane ic when passing it in the gap between rollers, as well as baths for soaking. (B) Machines for extracting juice from sugar beets, for example: (1) Beet washes in which stirrers or similar mechanisms are rotated in large troughs, vats, etc. (2) Beet cutters. These can be large cylindrical tanks, at the base of which are rotating disc or drum cutting mechanisms, whose inner surface is provided with knives with a cutting edge located against the course of the beet, which is carried out using special guide plates or centrifugal force. (3) Diffusive devices for extracting beet juice from beet shavings due to the osmotic effect. Each diffusion apparatus consists of a heater in which water is heated from a steam coil and a large reservoir in which sugar is extracted from beet chips using hot water. This heading also includes tanks of diffusion apparatus presented separately. However, a heater presented separately is not included (heading 8419). (4) Pump presses. Machines for extracting sugar from juice or for refining sugar, for example:

(1) Sulphitators, provided they incorporate mechanical stirrers, but excluding those which have heating equipment (heading 8419). (2) Crystallisers fitted with slow stirring devices. The massecuite coming from the evaporating apparatus in which it has been boiled is cooled here by the ambient air, thus completing the crystallisation process begun in this crystalliser. (3) Machines for sawing or breaking sugar into lumps, etc. The heading excludes: (a) Juice defecators, concentrating equipment, vacuum evaporators, vacuum crystallisers and other plant of heading 8419. (b) Centrifuges and filter presses (heading 8421). (VI) BREWERY MACHINERY This category includes: (1) Grain-germinating apparatus or malting apparatus fitted with slow-moving stirrers, rotating drums or similar mechanical devices. (2) Revolving cylinders for removing rootlets from malt after kilning, and grading machines. (3) Malt-crushing machines. (4) Mash tuns for mashing malt, provided they are fitted with mechanical stirrers, etc. and have no heating equipment. In them the crushed malt is wetted with water and saccharification takes place. (5) Lauter tuns, large vessels fitted with stirrers or rakers, with a perforated double bottom for separating the spent grains from the wort. This heading also covers, as functional units within the meaning of Note 4 to Section XVI, brewery plant comprising, inter alia, grain-germinating apparatus or malting apparatus, malt-crushing machines, mash tuns, lauter tuns. However, auxiliary machines (e.g., bottling machines, label-printing machines) are excluded and are to be classified in their appropriate headings (see the General Explanatory Note to Section XVI). The heading excludes: (a) Fermenting vats without mechanical or refrigerating equipment; they are classified according to their constituent material. (b) Malt kilns; steeping tuns and mash tuns for malt, combined with heating equipment; hop boilers or wort-hopping vessels (heading 8419); fermenting vats with cooling coils and beer-refrigerating plant (heading 8418 or 8419). (c) Filter presses (heading 8421). (VII) MACHINERY FOR THE PREPARATION OF MEAT OR POULTRY This category includes: (1) Machines for slaughtering and subsequent cutting up of animal carcasses.

(2) Scraping machines. These consist of a rotating frame in which the carcass is fixed, and a number of scrapers on a flexible plate, rotating in the direction opposite to that of the frame. (3) Sawing machines or chopping devices for cutting up carcasses, etc., by circular saws, rotating knives, etc. (4) Sawing machines or chopping devices for bones. (5) Tenderisers for softening raw meat by means of needle or knife combs which sever the nerve fibres. (6) Mincers or dicing machines for meat. (7) Eviscerating machines. (8) Sausage fillers. These machines are based on a cylindrical nozzle from which the meat is forced by a piston into the sausage casing. (9) Meat or bacon slicing machines. (10) Moulding presses for meat or lard. (11) Machinery and appliances for slaughtering, plucking or dressing poultry (electric stunning devices and bleeding knives, high-output feather-plucking devices, eviscerating devices, gizzard-cleaning and lung-removing devices). (12) Brine-injecting machines for curing meat, comprising hand-operated brine injectors connected to a pump, or fully automatic conveyor-type devices which feed the meat to a grid consisting of needles for injecting brine. This heading excludes boilers, autoclaves, heating cabinets and similar installations and equipment of heading 8419. (VIII) MACHINERY FOR THE PREPARATION OF FRUITS, NUTS OR VEGETABLES This category includes: (A) Peeling machines, for example: (1) Abrasive peeling machines (e.g., for potatoes), consisting of a rotating tank with abrasive inner walls. (2) Paring machines (e.g., for apples and pears), in which adjustable knives remove the skin of the fruit in a spiral. Such machines are often combined with stoning machines. (3) Citrus fruit peeling machines. Usually these machines remove the peel in quarters, or the fruit is cut in half and the pulp is scooped out with a special spoon. (4) Chemical peeling machines. These machines usually consist of a conveyor belt or rotating drum on which the vegetables or fruit are treated by jets or in baths of hot water, alkaline solution, etc. The vegetables or fruit are then vigorously fed into a washer to remove the skin. These peeling machines are included in this heading whether or not combined with equipment for heating the water or alkaline solution.

(B) Shelling machines for peas or similar vegetables. They generally consist of a revolving perforated drum with beaters. (C) Machines for cutting off the tops of green beans. (D) Machines for removing stalks, etc. from currants, gooseberries, cherries, grapes, etc. (E) Machines for removing stones, pips, etc. from fruit. (F) Machines for shelling nuts, etc. (G) Machines for crushing or cutting fresh or dried fruit, vegetables, manioc, etc. (H) Machines for cutting or salting cabbage for sauerkraut. (IJ) Fruit or vegetable pulpers for the preparation of jams, sauces, tomato paste, etc., other than presses for extracting fruit juices (e.g., from peaches, grapefruit and tomatoes) (heading 8435). The heading excludes: (a) Machines for peeling by means of an open flame or a source of radiant heat (heading 8417). (b) Machines for blanching fruit, heating plant for making potato flakes and other machinery of heading 8419. (c) Sorting machines for fruit or vegetables (heading 8433).

(IX) MACHINERY FOR THE PREPARATION OF FISH, MOLLUSCS, ETC. This category includes: (1) Scaling machines, skinning machines, gutting machines or heading machines, and those for removing tails and bones, etc. (2) Fish-eviscerating machines, dressing and slicing machines, filleting machines, etc. (3) Machines for removing the shells of molluscs. (4) Crushers for producing fish meal from dried fish. This heading excludes installations for frying, smoking or drying fish and other machinery or equipment of heading 8419. (X) OTHER MACHINERY FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK This category includes: (1) Mechanical appliances used in the manufacture of acetic acid (preparation of vinegar). (2) Hulling or husking machines for coffee beans (cylinder, disc or paddle type). (3) Extracting machines with spiked rolls for extracting essential oils from oranges. (4) Tea-leaf cutting machines or tea-rolling machines.

Subject to the general provisions relating to the classification of parts (see the general provisions of Section XVI), parts of machinery of this heading are also included in this heading (for example, forms (against) used in the continuous baking of bread, moulds for confectionery molding machines, moulds for chocolate molding machines and bronze or brasss extruder nozzles for pressing in the manufacture of pasta, spaghetti or similar products).

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) millstones, grinding stones or other articles of Chapter 68;

(b) equipment or devices (e.g. pumps) of ceramic materials and ceramic parts of machinery or devices of any material (Chapter 69);

(c) laboratory glassware (heading 7017); equipment, devices or other articles for technical purposes or parts thereof of glass (heading 7019 or 7020);

(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) vacuum cleaners of heading 8508;

(f) electromechanical household appliances of heading 8509; digital cameras of heading 8525;

(g) radiators for articles of Section XVII; or

(h) manual mechanical brushes for floor cleaning, without engine (heading 9603).

2. Subject to the provisions of Note 3 to Section XVI and Note 11 to this Chapter, a machine or device which meets the description in one or more of headings 8401 to 8424 or heading 8486 and at the same time the description in one or more headings 8425 to 8480 is included in the relevant heading of the first series of headings or in heading 8486 as the case may be, and not in the second series.

(A) However, heading 8419 does not cover:

(i) seed germination equipment, incubators or brooders (heading 8436);

(ii) machinery for wetting grains (heading 8437);

(iii) diffusion apparatus for the extraction of sugary juice (heading 8438);

(iv) equipment for the heat treatment of textile yarn, textile materials or finished textile articles (heading 8451); or

machining equipment, assemblies or laboratory equipment in which temperature change, even if necessary, is an auxiliary process.

(B) Heading 8422 does not cover:

(i) sewing machines for sewing bags or similar packagings (heading 8452); or

(ii) office equipment of heading 8472.

(C) Heading 8424 does not cover:

(i) paint-blasting printing presses (heading 8443); or

(ii) water jet cutting machines (heading 8456).

3. A machine for processing any material which corresponds to the description of heading 8456 and simultaneously to the description of heading 8457 to 8461, 8464 or 8465 is classified in heading 8456.

4. Heading 8457 covers only metalworking machines other than lathes (including multipurpose lathes) which may perform different types of machining operations by:

(a) the automatic replacement of tools from a tool store or similar device in accordance with the processing program(s);

(b) the automatic application simultaneously or sequentially of different processing heads operating at a fixed workpiece (assembly single-position machines); or

(c) automatic movement of the workpiece to various processing heads (multi-position machines).

5. For the purposes of heading 8462, the term “longitudinal cutting line” for flat products means a process line consisting of a winder, a correct device, a longitudinal cutting device and a winder. The term “cross-cutting line” for flat products means a process line consisting of a unwinder, a correct device and a cutting device.

6. (A) For the purposes of heading 8471, the term “computers” means machines capable of:

(i) store the processing program or programs and at least the information currently necessary to execute the program;

(ii) be freely reprogrammable according to user requirements;

(iii) perform user-defined arithmetic calculations; and

(iv) perform, without human intervention, a processing program requiring the computer to modify its actions by making logical decisions during processing.

(B) Computing machines can be made in the form of systems consisting of a different number of individual blocks.

(C) Subject to the provisions of Notes (D) and (E) below, a block shall be treated as part of a computing system if it satisfies all of the following conditions:

(i) exclusively or principally used in a computing system;

(ii) is capable of being connected to the central processing unit either directly or through one or more other units; and

(iii) is capable of receiving or presenting information in such form (codes or signals) as may be used by the system.

Separately presented computer units are classified in heading 8471.

However, keyboards, X-Y-coordinate input devices and disk storage units which satisfy the conditions laid down in Notes (B) (ii) and (B) (iii) above are in all cases to be regarded as blocks of heading 8471.

(D) Heading 8471 does not cover the following devices, presented separately, even if they meet all the conditions of Note 6(C) above:

(i) printers, copiers, facsimile machines, combined or not;

(ii) apparatus for receiving or transmitting voice, images or other data, including apparatus for providing communications over a wired or wireless communication network (for example, on a local or wide area network);

(iii) loudspeakers and microphones;

(iv) television cameras, digital cameras and video recording cameras;

(v) monitors and projectors not combined with television reception equipment.

(E) Machines containing or working in conjunction with a computer and performing specific functions other than information processing are classified in the headings according to their specific functions or, if this is not possible, in the residual headings.

7. Heading 8482, inter alia, covers polished steel balls whose maximum and minimum diameter does not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is smaller. Other steel balls are classified in heading 7326.

8. A machine which is used for more than one purpose shall be classified as if its primary purpose were the only one.

Subject to the provisions of Note 2 to this Chapter and Note 3 to Section XVI, a machine whose primary purpose is not described in any heading or a machine in which none of its functions is primary is classified in heading 8479, unless the context otherwise provides. Heading 8479 also includes machinery for the manufacture of ropes or ropes (e.g. knitting machines) from metal wire, textile yarn or other materials or from a combination of such materials.

9. For the purposes of heading 8470, the term “pocket” applies only to devices not exceeding 170 x 100 x 45 mm.

10. For the purposes of heading 8485, the term additive manufacturing (also referred to as 3D printing) means the formation of physical objects based on a digital model by successively adding and layering, sealing and curing a material (e.g., metal, plastics or ceramics).

Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machines as described in heading 8485 are classified in that heading and no other heading of the Nomenclature.

11. (A) Notes 12(a) and 12(b) to Chapter 85 also apply to the terms “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this note and in heading 8486. However, in this note and in heading 8486, the term "semiconductor devices" also applies to photosensitive semiconductor devices and LEDs.

(B) In this note and in heading 8486, the term “plane display panel production” covers the fabrication of a flat panel of substrates. It does not cover the production of glass or the installation of printed circuit boards or other electronic components on flat panels. The term "flat display panel" does not apply to cathode ray tube technology.

(C) Heading 8486 also includes machinery and apparatus used exclusively or principally for:

(i) producing or eliminating defects in masks and patterns;

assemblies of semiconductor devices or electronic integrated circuits;

(iii) lifting, manipulating, loading or unloading boules, plates, semiconductor devices, electronic integrated circuits and flat display panels.

(D) Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machinery meeting the description in heading 8486 is classified in this heading and in no other heading of the Nomenclature.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. For the purposes of subheading 8465 20, the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.

2. For the purposes of subheading 8471 49, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

3. For the purposes of subheading 8481 20, the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481 20 takes precedence over all other subheadings of heading 8481.

4. Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 8407 10 and 8409 10, the term “aviation engines” shall apply only to engines intended for assembly with an air or rotor.

2. В подсубпозицию 8471 70 300 0 также включаются устройства считывания компакт-дисков, являющиеся запоминающими устройствами вычислительных машин, которые предназначены для считывания сигналов с CD-ROM, аудиокомпакт-дисков и фотокомпакт-дисков и снабжены разъемом для наушников, регулятором громкости или кнопкой пуск/стоп.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheading 8482 10 900 1, the term “gross mass” means the total mass of the goods with all kinds of packaging materials and packagings ensuring their safety during storage and transport. The total weight of the goods does not include the mass of packaging materials or containers that are clearly suitable for reuse.

2. For the purposes of subheading 8415 81 001 0, the term “special production facilities” means premises in which the maintenance of precise values of temperature and humidity is due to the operational requirements of the equipment installed therein, such as machines, computers, switching equipment, surgical equipment, etc., or to the operations performed therein.

3. In subheadings 8427 20 190 1, 8427 90 000 1 and 8436 80 100 1, the date of manufacture shall be determined on the basis of the technical documentation of the manufacturer (technical passport, instruction manual) and the manufacturer's plate, which shall be fixed in a conspicuous, easily accessible place of the machinery and shall not be replaced during operation. If the manufacturer's technical documentation and the manufacturer's plate contain conflicting information about the date of manufacture or there is no information about the manufacturer of the equipment on the date of manufacture, then this technique is considered a technique, since the release of which more than 3 years have passed.

If the manufacturer's information indicates only the year of manufacture, then the date of manufacture of the equipment is considered 1 July of the year of manufacture; if the month and year of manufacture are indicated, the date of manufacture is the 15th day of the month specified in the manufacturer's information.

4. For the purpose of classification of goods in subheading 8482 10 900 1 in the states, whose territories constitute the customs territory of the Eurasian Economic Union, when applying the term "French border of the country of importation", the country of import is understood as the customs territory of the Eurasian Economic Union.

5. For the purpose of subheading 8407 10 000 3, the term “take-off power” means the maximum power developed by an aircraft piston engine.

“Take-off power” is specified in the technical documentation and (or) accompanying documents, measured in kilowatts or horsepower (1 kW corresponds to 1.35962 hp).

6. В подсубпозиции 8421 99 000 5 термин «элементы мембранные рулонного типа для фильтрования или очистки жидкостей» означает устройства цилиндрической формы, состоящие из:

- internal plastic perforated tube on which spirally wound membrane bags;

- drainage material located between membrane bags and glued to them on three sides.

The membrane package consists of a twice folded band of membrane containing an extruded grid inside.

At the ends of the membrane roll-type element, fixing discs and sealing cuffs can be installed.

7. For the purposes of subheading 8415 20 000 2, the term “in a single enclosure” refers to air conditioning units (air conditioners) in which all the elements are combined in a single enclosure, frame or platform.

The term "in a single housing" also applies to air conditioning units (air conditioners) in which the refrigeration compressor, which is part of a given air conditioning unit (air conditioner), is located separately, that is, not combined with the rest of the elements in one housing, on one frame or on one platform.