HS 851432 Plasma and vacuum arc furnaces

Quick Answer: Plasma and vacuum arc furnaces imported under HS 851432 enter the UK at 0.00%, the EU at 0.00% or 2.20%, and the US at free, 1.3%, or 35%. This code specifically covers furnaces that utilize plasma or vacuum arc technology for high-temperature processing, often employed in metallurgy and materials science for melting, refining, or heat-treating specialized materials. Importers should carefully review the specific subheadings within each jurisdiction to determine the precise duty rate applicable to their particular furnace model, as rates can vary based on technical specifications or end-use. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8514321000 0.00 % — —
8514320000 — — —
8514329000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8514320000 — — —
8514321000 0.00 % — —
8514329000 2.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8514321000 Free — ["No."]
851432 — — —
8514329000 1.3% Free (17 programs) ["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 8514.32?

Imports of Plasma and vacuum arc furnaces 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, GSP, and 14 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 Has Trade Volume Developed?

Trade Volume 2023

US$5.2M
ImportsExports

How to Classify This HS Code?

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What products does HS 851432 cover?

This subheading covers furnaces that operate using plasma or vacuum arc technology for industrial or laboratory purposes. According to the World Customs Organization's Harmonized System Nomenclature, these are specialized electric furnaces where high temperatures are generated either by a plasma torch or by an electric arc in a vacuum environment, used for melting, refining, or treating materials. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing equipment designed for high-temperature processing under controlled atmospheric conditions, often for advanced materials or specialized alloys.

What falls outside HS 851432?

The following products are excluded from this subheading: general electric furnaces not utilizing plasma or vacuum arc principles, such as resistance furnaces (classified under 8514.10) or induction furnaces (classified under 8514.20). Also excluded are ovens for drying or baking that do not achieve the high temperatures or specialized conditions of plasma or vacuum arc furnaces, and equipment primarily for surface treatment rather than material melting or refining. Laboratory ovens for general heating purposes, even if high-temperature, would typically be classified elsewhere based on their specific function and technology.

What are common classification mistakes for HS 851432?

A common error is misclassifying furnaces that use high temperatures but do not specifically employ plasma or vacuum arc technology. For instance, induction furnaces, which generate heat through electromagnetic induction, are classified under HS 8514.20 and should not be confused with arc furnaces. Additionally, general-purpose industrial ovens or kilns, even if capable of high temperatures, may fall under different headings if they lack the defining plasma or vacuum arc operational principle as per General Rule of Interpretation (GRI) 1, which states classification shall be determined according to the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 851432?

The correct procedure for classifying furnaces under HS 851432 involves a thorough examination of the equipment's operational technology. Importers and customs brokers must ascertain whether the furnace utilizes a plasma torch or a vacuum arc to generate heat for melting or treating materials. Reviewing the manufacturer's technical specifications, operational manuals, and product brochures is crucial. Consulting the WCO Explanatory Notes, the USITC HTS, or the EU TARIC database for detailed descriptions and examples will aid in confirming the correct classification and ensuring compliance with customs regulations.

How is the duty calculated for products under HS 851432?

A vacuum arc remelting furnace weighing 5,000 kg and declared at a customs value of $500,000 USD would attract a US duty of $25,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for heading 8514.32. The calculation is: 5.0% × $500,000 = $25,000. It is imperative to verify the specific duty rate applicable at the time of importation, as rates can change.

Which trade agreements reduce duties for HS 851432?

Several free trade agreements may reduce the applicable duty rate for HS 851432, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying furnaces originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, for goods originating from countries benefiting from the US Generalized System of Preferences (GSP), a GSP Form A may be necessary to claim preferential rates, which can vary by country but often result in reduced or free entry for eligible industrial goods.

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Which HS Codes Are Related?

HS 851431 HS 851420 HS 851411 HS 851440 HS 851531 HS 841410

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

FAQ

What are the import duty rates for HS code 851432 (Plasma and vacuum arc furnaces)?

Import duty rates for HS code 851432 can vary significantly depending on the importing country and any applicable trade agreements. For example:

  • United States: The U.S. Harmonized Tariff Schedule (USHTS) generally lists a Most Favored Nation (MFN) duty rate of 0.00% ad valorem for this classification. However, specific trade programs or retaliatory tariffs could apply.
  • European Union: Under the TARIC system, the duty rate is often 0.00% ad valorem. Preferential rates may apply for goods originating from countries with which the EU has a Free Trade Agreement.
  • United Kingdom: The UK Trade Tariff typically shows a duty rate of 0.00% ad valorem. Similar to the EU, preferential rates can be claimed if the goods meet the rules of origin under relevant trade agreements.

It is crucial to consult the specific tariff schedule of the destination country at the time of import, as rates can change.

How is the import duty for HS code 851432 calculated?

The duty calculation for HS code 851432 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 2.20% and a plasma furnace is valued at $100,000 USD, the duty would be calculated as:

$100,000 (Customs Value) × 0.0220 (Duty Rate) = $2,200 USD (Import Duty).

Always ensure the customs value is correctly determined according to the importing country's valuation rules (often based on the WTO Customs Valuation Agreement).

What are the key classification criteria for HS code 851432?

HS code 851432 specifically covers 'Plasma and vacuum arc furnaces'. The key criteria for classification under this code are:

  1. Function: The furnace must operate using either plasma technology (generating and utilizing a plasma arc for heating) or vacuum arc technology (using an electric arc in a vacuum environment for melting or refining).
  2. Purpose: These furnaces are typically used for high-temperature metallurgical processes, such as melting, refining, or heat treatment of metals and alloys, often in specialized or high-purity applications.
  3. Exclusions: Furnaces operating on different principles (e.g., induction furnaces, resistance furnaces) would be classified under different HS codes within heading 8514.
Are there common trade agreements that offer preferential duty rates for HS code 851432?

Yes, many trade agreements can provide preferential duty rates for goods classified under HS code 851432. For example:

  • USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may qualify for duty-free treatment into the United States, provided they meet the agreement's rules of origin.
  • EU Free Trade Agreements: The European Union has FTAs with numerous countries (e.g., Japan, South Korea, Canada). If a plasma or vacuum arc furnace originates from a country with such an agreement and meets the specific rules of origin, it may be eligible for reduced or zero duty rates upon import into the EU.
  • UK Trade Agreements: Post-Brexit, the UK maintains its own set of trade agreements. Goods originating from partner countries (e.g., Australia, New Zealand, Singapore) may benefit from preferential tariffs.

Importers must obtain a valid proof of origin from the exporter to claim preferential treatment.

What documentation is typically required when importing plasma and vacuum arc furnaces under HS code 851432?

Standard import documentation for HS code 851432 generally includes:

  • Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value.
  • Packing List: Itemizing the contents of each package.
  • Bill of Lading (Ocean) or Air Waybill (Air): Evidence of shipment.
  • Customs Declaration: A formal declaration of the goods to customs authorities.
  • Proof of Origin: If claiming preferential duty rates under a trade agreement.
  • Technical Specifications/Datasheets: May be requested by customs to verify the nature and function of the furnace, especially if classification is complex or specific safety/environmental standards apply.
  • Import Licenses/Permits: Depending on the importing country's regulations for industrial equipment or specific technologies.