Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof

Heading 8419 covers machinery and plant that treat materials by a temperature change process, such as heating, cooking, distilling, sterilizing, drying, evaporating or cooling, plus nonelectric water heaters and parts. It is split first by product family: water heaters, sterilizers, dryers, distilling plant, heat exchange units, air liquefying machinery, other machinery for hot drinks or food, and residual machinery. Parts get their own subheading group at 8419.90, and rates run from free to 4.2% general (MFN).

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.