HTS heading · chapter 85
8514
Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof
Analysis
Heading 8514 of the Harmonized Tariff Schedule covers industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric…. It divides into 8 six-digit subheadings and 14 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
8 of its 14 lines with a percentage rate are duty-free at the general rate (57%) and 6 are dutiable, from duty-free up to 4.2%. The median line pays duty-free.
The largest subheadings are 8514.20 (furnaces and ovens functioning by induction or…, 3 lines), 8514.31 (electron beam furnaces, 2 lines), 8514.32 (plasma and vacuum arc furnaces, 2 lines) and 8514.39 (other, 2 lines).
Its median rate of duty-free sits at the 29th percentile of the headings in chapter 85.
By Census's concordance, most of its statistical lines are made by Industrial Process Furnace and Oven Manufacturing (333994) and Commercial and Service Industry Machinery Manufacturing (33331). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8514.11.00 | Hot isostatic presses | Free |
| 8514.19.00 | Resistance heated furnaces and ovens: other | Free |
| 8514.20.40 | For making hot drinks, or for cooking or heating food | 4% |
| 8514.20.60 | Microwave ovens: other | 4.2% |
| 8514.20.80 | Furnaces and ovens functioning by induction or dielectric loss: other | Free |
| 8514.31.10 | Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies | Free |
| 8514.31.90 | Electron beam furnaces: other | 1.3% |
| 8514.32.10 | Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies | Free |
| 8514.32.90 | Plasma and vacuum arc furnaces: other | 1.3% |
| 8514.39.10 | Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies | Free |
| 8514.39.90 | Other: other | 1.3% |
| 8514.40.00 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof: other equipment for the heat treatment of materials by induction or dielectric loss | Free |
| 8514.90.40 | Of microwave ovens | 4% |
| 8514.90.80 | Parts: other | Free |