HTS tariff line · chapter 85
8514.39.10
Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies
Analysis
HTS 8514.39.10 covers of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies under heading 8514 (industrial or laboratory electric furnaces and ovens (including those functioning by…).
Rates on the nearby lines range from duty-free to 4.2%. The costliest confusion would be with 8514.20.60 (microwave ovens: other) at 4.2%, a difference of 4.2 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
There is no general-rate duty on this line, which puts it with roughly 58% of the 624 tariff lines in chapter 85 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 333994 (Industrial Process Furnace and Oven Manufacturing), an industry of 319 US establishments employing 11,055 people, the industry a domestic producer of these goods reports under.
Neighbouring 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% |
| 8514.39.90 | 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 |