HTS tariff line · chapter 85
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
Analysis
HTS 8514.40.00 covers industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment… under heading 8514 (industrial or laboratory electric furnaces and ovens (including those functioning by…).
Within this group the rate runs from duty-free to 4.2%. Compared with 8514.20.60 (microwave ovens: other), which pays 4.2%, a misclassification either way moves the duty by 4.2 percentage points.
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.
The normal trade relations rate here is zero, shared by about 58% of the 624 tariff lines in chapter 85, a useful check when a neighbouring dutiable line is a candidate. 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. That concordance is how imports of this line are compared with US output.
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% |
| 8514.39.10 | 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% |
| 8514.90.40 | Of microwave ovens | 4% |
| 8514.90.80 | Parts: other | Free |