Heading 8514

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

14 declarable lines

Heading 8514 covers industrial and laboratory electric furnaces and ovens, plus other equipment that heats materials by induction or dielectric loss. It is split first by heating method (resistance, induction or dielectric loss, electron beam, plasma and vacuum arc, other), then by end use, with separate lines for parts. Most industrial lines carry a general (MFN) rate of Free or 1.3%, while microwave ovens and microwave oven parts are dutiable.

Products in this heading

Hot isostatic presses used in industrial processing
Laboratory resistance heated ovens and muffle furnaces
Industrial microwave ovens for heating or cooking materials
Induction heating equipment for melting or heat treating metal
Electron beam furnaces for melting or coating
Plasma and vacuum arc furnaces for melting metals
Quartz tube and other parts for industrial furnaces
Microwave oven parts sold as replacement components

How to choose the right subheading

Identify the heating method: resistance, induction or dielectric loss, electron beam, plasma or vacuum arc, or other.
Check whether the machine is a microwave oven, since microwave lines carry duty while other furnace lines are mostly Free.
Determine whether the goods are used solely or principally for making printed circuits or printed circuit assemblies.
Decide whether the item is a complete furnace or oven, other heat treatment equipment, or a part.
For parts, separate parts of microwave ovens from all other parts.

Often confused with

Household microwave ovens for domestic use
Domestic electrothermic appliances belong to heading 8516, not the industrial furnace heading.
Heading 8516
Electric welding or brazing machines
Welding, brazing and soldering apparatus is classified in heading 8515.
Heading 8515
Electric space heaters and soil heating apparatus
Space and soil heating equipment is covered by heading 8516.
Heading 8516
Heating resistors
Heating resistors are named in heading 8516; other resistors fall in 8533.
Heading 8533
Control panels and consoles for furnace operation
Boards equipped with switching apparatus for electric control go in heading 8537.
Heading 8537

Frequently asked questions

What is the HTS code for an industrial resistance heated furnace?

Resistance heated furnaces other than hot isostatic presses are classified under 8514.19.00.00, which carries a general (MFN) rate of Free. Hot isostatic presses use 8514.11.00.00, also Free.

What is the duty on an industrial microwave oven?

Industrial microwave ovens for making hot drinks or for cooking or heating food fall under 8514.20.40.00 at a general (MFN) rate of 4%. Other microwave ovens use 8514.20.60.00 at 4.2%.

How do I classify an electron beam furnace used to make printed circuits?

If it is of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies, classify it under 8514.31.10.00, which is Free. Other electron beam furnaces go under 8514.31.90.00 at 1.3%.

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.