HS 851420 Furnaces and ovens functioning by induction or dielectric loss

Quick Answer: Industrial furnaces and ovens functioning by induction or dielectric loss enter the UK duty-free, the EU at 2.20% ad valorem, and the US with rates varying from 3% to 35% ad valorem, with many trade agreements offering duty-free entry. This classification covers equipment that uses electromagnetic fields (induction) or high-frequency electric fields (dielectric loss) to generate heat for industrial processes like melting, heat treatment, or drying. Importers should consult specific trade agreements for potential preferential duty rates, especially when importing into the US. CustomTariffs aggregates this information to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8514208000 0.00 % — —
8514200000 — — —
8514201000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8514200000 — — —
8514201000 2.20 % — —
8514208000 2.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8514204000 4% Free (18 programs) ["No."]
851420 — — —
8514206000 4.2% Free (17 programs) ["No."]
8514208000 Free — ["No."]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 8514.20?

Imports of Furnaces and ovens functioning by induction or dielectric loss may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 16 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 851420 cover?

This subheading covers furnaces and ovens that operate by utilizing induction heating or dielectric loss. According to the World Customs Organization's Harmonized System Nomenclature, these devices generate heat internally within the material being processed through electromagnetic fields (induction) or by exposing the material to high-frequency electric fields (dielectric loss). Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes industrial and laboratory equipment designed for processes such as melting, heat treatment, drying, and curing, where the heating mechanism is specifically induction or dielectric loss.

What falls outside HS 851420?

The following products are excluded from HS 851420: furnaces and ovens that operate by other heating principles, such as resistance heating (classified under 851410), arc heating (classified under 851430), or solar heating. Also excluded are general-purpose ovens not specifically designed for induction or dielectric loss heating, such as conventional kitchen ovens or industrial convection ovens. For instance, a simple electric resistance furnace used for metal annealing would not fall under this subheading, nor would a microwave oven designed for domestic food preparation.

What are common classification mistakes for HS 851420?

A common error is misclassifying furnaces that use a combination of heating methods, or those where induction or dielectric loss is a secondary or auxiliary function rather than the primary heating mechanism. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable under two or more headings, the heading which occurs last in numerical order shall be preferred. Importers may also mistakenly classify equipment that generates electromagnetic fields for purposes other than heating, such as magnetic stirrers or induction melting furnaces that also incorporate significant resistance heating elements.

How should importers classify products under HS 851420?

The correct procedure for classifying products under HS 851420 involves a thorough examination of the equipment's operating principle and intended use. Importers and customs brokers must verify that the primary method of heat generation is either induction or dielectric loss, as defined by the WCO. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes is crucial. If the equipment's function is ambiguous, seeking a binding ruling from the customs authority is recommended to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 851420?

A 50 kW industrial dielectric curing oven, declared at a customs value of $25,000 USD, would attract a US duty of $1,250.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 851420. The calculation is: 5.0% × $25,000 USD = $1,250.00. This rate applies to goods imported from countries not benefiting from preferential trade agreements or specific tariff treatments.

Which trade agreements reduce duties for HS 851420?

Several free trade agreements may reduce the applicable duty rate for HS 851420, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Japan and Australia. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and the importing jurisdiction's requirements.

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Which HS Codes Are Related?

HS 851440 HS 851431 HS 851411 HS 851432 HS 851660 HS 851650

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 851420 (Furnaces and ovens functioning by induction or dielectric loss) in major markets?

Import duty rates for HS code 851420 vary significantly by country. For example:

  • United States (USITC): The Most Favored Nation (MFN) rate is 2.20% ad valorem. Preferential rates under agreements like USMCA (Mexico/Canada) may be Free (0.00%).
  • European Union (TARIC): The standard duty rate is 2.20% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements, potentially reducing or eliminating this duty.
  • United Kingdom (UK Trade Tariff): The standard import duty is 2.20% ad valorem. Similar to the EU, preferential rates may apply based on origin.
  • General Rule: Many countries offer preferential duty rates, often Free (0.00%), for goods originating from countries with which they have Free Trade Agreements (FTAs). Always consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable rate.
How is the import duty for HS 851420 calculated? Can you provide an example?

The duty for HS code 851420 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if an induction furnace is imported into the United States with a customs value of $50,000 and the MFN duty rate is 2.20%, the calculation would be:

$50,000 (Customs Value) × 0.0220 (Duty Rate) = $1,100 (Import Duty).

Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. It is crucial to check the specific tariff schedule of the importing country for the exact calculation method and applicable rates.

What are the key classification criteria to ensure an induction or dielectric loss furnace is correctly classified under HS 851420?

To be classified under HS code 851420, the furnace or oven must primarily function by utilizing either:

  1. Induction Heating: This involves generating heat through induced electrical currents within the material being heated, typically a conductive material. The heating is a direct result of the electromagnetic field generated by the furnace.
  2. Dielectric Loss Heating: This method uses high-frequency alternating electric fields to heat materials that are electrical insulators or poor conductors. The energy is dissipated within the material as heat due to molecular friction.

Crucially, the classification hinges on the primary mode of heating. If the furnace uses other heating methods (e.g., resistance heating, gas combustion) as its main principle, it would be classified elsewhere. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.

What documentation is typically required for importing goods classified under HS 851420?

While specific requirements can vary by country, common documentation for importing furnaces and ovens under HS 851420 includes:

  • Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value.
  • Packing List: Outlining the contents of each package, weight, and dimensions.
  • Bill of Lading (Ocean) or Air Waybill (Air): Transport document issued by the carrier.
  • Certificate of Origin: To claim preferential duty rates under trade agreements. This is critical if you are seeking reduced or zero duties.
  • Import Declaration/Customs Entry: The formal document submitted to customs authorities.
  • Technical Specifications/Manuals: May be requested by customs to verify the heating method and ensure compliance with safety or technical standards.
  • Import Licenses/Permits: Depending on the destination country and the specific product, certain permits or licenses might be necessary.
Which common trade agreements offer preferential duty rates for HS 851420, and how can importers verify eligibility?

Numerous trade agreements can provide preferential duty rates, often leading to Free (0.00%) entry for HS 851420. Examples include:

  • USMCA (United States-Mexico-Canada Agreement): Goods of North American origin may qualify for zero duties.
  • EU Free Trade Agreements: The EU has agreements with many countries (e.g., Canada, Japan, South Korea, Switzerland) that can offer preferential rates.
  • UK Free Trade Agreements: Post-Brexit, the UK maintains its own set of FTAs.
  • CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership): Covers member countries in the Asia-Pacific and Americas.

To verify eligibility, importers and customs brokers must:

  1. Determine the Country of Origin: The goods must originate in a country that is a party to a specific trade agreement with the importing country.
  2. Obtain a Valid Certificate of Origin: This document, issued by the exporter or relevant authority in the country of origin, certifies that the goods meet the rules of origin under the agreement.
  3. Consult the Specific Trade Agreement: Review the rules of origin stipulated in the applicable FTA, as these can be complex and product-specific.
  4. Check the Importing Country's Tariff Schedule: The tariff schedule will list the preferential rates available under each trade agreement.