HS 851439 Other
Quick Answer: Electrical furnaces and ovens imported under HS 851439 enter the UK duty-free, the EU at 2.20% ad valorem, and the US with rates ranging from Free to 35% ad valorem. This residual classification applies to electrical furnaces and ovens not specifically enumerated in preceding subheadings within HS 8514, such as those for industrial or laboratory use. Importers should carefully review specific product descriptions against the detailed tariff schedules of their destination country to ensure correct classification and duty assessment. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating thorough due diligence for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514399000 | 0.00 % | — | — |
| 8514390000 | — | — | — |
| 8514391000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514390000 | — | — | — |
| 8514391000 | 0.00 % | — | — |
| 8514399000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514391000 | Free | — | ["No."] |
| 851439 | — | — | — |
| 8514399000 | 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 8514.39?
Imports of Other 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
How to Classify This HS Code?
What products does HS 851439 cover?
This subheading covers other electrical furnaces and ovens, not specified elsewhere in heading 8514. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for industrial or laboratory furnaces and ovens that utilize electrical energy for heating, but do not fit into the more specific subheadings of 8514. This includes specialized ovens for processes like drying, baking, or heat treatment where the primary heating mechanism is electrical and the equipment is not otherwise defined.
What falls outside HS 851439?
The following products are excluded from HS 851439: industrial or laboratory furnaces and ovens of the kind used for the roasting of metals, for drying (other than for specific industrial processes covered by 8514.10), for baking or other food preparation, and microwave ovens. For instance, domestic microwave ovens are classified under 8516.50, and industrial ovens specifically designed for food processing would fall under different headings based on their primary function and construction, not as general electrical furnaces.
What are common classification mistakes for HS 851439?
A common error is misclassifying equipment that has electrical heating elements but is primarily designed for a different function, such as drying or curing, where the heating is incidental to another process. For example, certain industrial drying chambers might be mistaken for furnaces. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by reference to two or more headings, the heading which provides the most specific description shall be preferred. If no single heading is more specific, classification is determined by the component which gives them their essential character.
How should importers classify products under HS 851439?
The correct procedure for classifying products under HS 851439 involves a thorough examination of the equipment's primary function and design. Importers and customs brokers should consult the Explanatory Notes to the Harmonized System for guidance on heading 8514 and its subheadings. If the equipment is an electrical furnace or oven not specifically covered by 8514.10, 8514.20, or 8514.31, and its principal purpose is industrial or laboratory heating, then 8514.39 is likely appropriate.
How is the duty calculated for products under HS 851439?
A specific industrial electric tempering furnace weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for a similar item. The calculation is: 10% of $15,000 USD = $1,500.00. It is crucial to verify the exact rate for the specific product in the current HTS.
Which trade agreements reduce duties for HS 851439?
Several free trade agreements may reduce the applicable duty rate for HS 851439, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the origin country and the specific trade agreement's provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 851439?
HS code 851439 covers 'Other' electrical furnaces and ovens, not specified elsewhere in heading 8514. Duty rates vary significantly by importing country. For example, the United States applies a 0.00% Most Favored Nation (MFN) duty rate. In contrast, the European Union's TARIC system may list rates such as 2.20% ad valorem for certain origins, while the UK Trade Tariff shows a 35% duty rate for goods from certain countries. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty rate. Always verify the most current rates as they can change.
How is the import duty for HS code 851439 calculated, and can you provide an example?
The calculation method depends on the duty rate structure. If the duty is 'ad valorem,' it's a percentage of the goods' value. For instance, if a specific oven classified under 851439 has a customs value of $10,000 and the applicable ad valorem duty rate is 2.20%, the duty would be $10,000 \times 0.0220 = $220. If the duty is specific (per unit), it would be rate \times quantity. Always confirm the basis of duty calculation (value, weight, unit, etc.) with the destination country's customs authority.
What are the classification criteria for goods falling under HS code 851439?
HS code 851439 is a residual category for electrical furnaces and ovens that are not specifically classified under other subheadings of 8514 (e.g., arc furnaces, induction furnaces, dielectric heating equipment). To classify an item under 851439, it must be an electrical furnace or oven, used for treating materials by heat, and not meet the specific criteria for other headings within 8514. Importers should review the Explanatory Notes to HS Chapter 85 and the WCO Harmonized System Nomenclature to ensure the item is not more specifically classified elsewhere.
Are there preferential duty rates or trade agreements that commonly affect HS code 851439?
Yes, preferential duty rates under various trade agreements can significantly impact the duty payable for HS code 851439. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may benefit from reduced or 'Free' duty rates. Importers must ensure they meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation (e.g., Certificate of Origin) to claim preferential treatment. Examples include agreements like the USMCA for North America or the EU's trade deals with partner countries.
What documentation is typically required for importing goods under HS code 851439?
Standard import documentation for HS code 851439 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the electrical furnace or oven, additional documents may be required. This could include a Certificate of Origin (especially if claiming preferential duty rates), safety certifications (e.g., CE marking for the EU, UL certification for the US), or specific import licenses. Always consult the customs regulations of the destination country and liaise with your customs broker for a comprehensive checklist.