Analysis
HTS 8514.90.40 covers of microwave ovens 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.
Within this group the rate runs from duty-free to 4.2%. Compared with 8514.90.80 (parts: other), which pays duty-free, a misclassification either way moves the duty by 4 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%. 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.
Census statistics map these goods to NAICS 33331 (Commercial and Service Industry Machinery Manufacturing), an industry of 1,731 US establishments employing 80,504 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% |
| 8514.40.00 | 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 |
| 8514.90.80 | Parts: other | Free |