Analysis
HTS 8514.20.60 covers microwave ovens: other under heading 8514 (industrial or laboratory electric furnaces and ovens (including those functioning by…).
The general duty rate is 4.2% of the customs value, which is among the highest the rates in chapter 85 (92nd percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from duty-free to 4%. Compared with 8514.20.80 (furnaces and ovens functioning by induction or dielectric loss: other), which pays duty-free, a misclassification either way moves the duty by 4.2 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.2%. 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%, 8.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8514.20.40 | For making hot drinks, or for cooking or heating food | 4% |
| 8514.20.80 | Furnaces and ovens functioning by induction or dielectric loss: other | Free |