Analysis
Subheading 8514.20 covers furnaces and ovens functioning by induction or dielectric loss, within heading 8514. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 4.2%. The median line pays 4%.
The US splits it as follows: 8514.20.40 for for making hot drinks, or for cooking or heating food (4%), 8514.20.60 for microwave ovens: other (4.2%) and 8514.20.80 for furnaces and ovens functioning by induction or dielectric loss: other (duty-free).
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 |
|---|---|---|
| 8514.20.40 | 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 |