Analysis
HTS 8514.20.40 covers for making hot drinks, or for cooking or heating food under heading 8514 (industrial or laboratory electric furnaces and ovens (including those functioning by…).
The general duty rate is 4% of the customs value, which is among the highest the rates in chapter 85 (91st percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 8514.20.80 (furnaces and ovens functioning by induction or dielectric loss: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the civil aircraft agreement, the Chile FTA, and 13 others can enter duty-free instead of paying 4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 35%, 8.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8514.20.60 | Microwave ovens: other | 4.2% |
| 8514.20.80 | Furnaces and ovens functioning by induction or dielectric loss: other | Free |