HS 851440 Other equipment for the heat treatment of materials by induction or dielectric loss
Quick Answer: Equipment for the heat treatment of materials by induction or dielectric loss, classified under HS 851440, enters the UK duty-free, the EU at 2.20% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This category encompasses machinery that utilizes electromagnetic induction or dielectric heating principles to alter the properties of materials through controlled temperature application. Importers should be aware of potential variations in duty rates across different trade blocs. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates for each import destination to ensure compliance and optimize costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514400000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514400000 | Free | — | ["kg"] |
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.
How to Classify This HS Code?
What products does HS 851440 cover?
This subheading covers other equipment for the heat treatment of materials by induction or dielectric loss, not elsewhere specified or included within heading 8514. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes machines and apparatus that utilize electromagnetic induction or dielectric heating principles for processes such as annealing, hardening, tempering, brazing, or sintering. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on equipment where the heat is generated directly within the material itself through these specific electrical phenomena.
What falls outside HS 851440?
The following products are excluded from HS 851440: equipment for heat treatment using other methods like resistance heating (classified under 8514.10), electric arc furnaces (8514.20), or other electric furnaces and ovens not specifically for induction or dielectric heat treatment. Also excluded are machines primarily designed for other operations, such as welding or cutting, even if they involve heat generation. For instance, induction heating equipment solely for melting metals would likely fall under a different classification if its primary function is melting rather than heat treatment of a formed material.
What are common classification mistakes for HS 851440?
A common error is misclassifying equipment that uses induction or dielectric principles for purposes other than material heat treatment, such as general heating or drying applications not intended for altering material properties. Another mistake involves confusing this subheading with equipment that uses external heating elements. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers must ensure the equipment's primary function is heat treatment via induction or dielectric loss.
How should importers classify products under HS 851440?
The correct procedure for classifying products under HS 851440 involves a thorough examination of the equipment's technical specifications and intended use. Importers and customs brokers should consult the WCO Explanatory Notes, the USITC HTS, and the EU TARIC database for detailed descriptions. Key considerations include the method of heat generation (induction or dielectric loss) and the primary purpose (heat treatment of materials). Comparing the product's features against the definitions and exclusions for heading 8514 and its subheadings is crucial for accurate classification.
How is the duty calculated for products under HS 851440?
A specific induction heating machine for hardening metal components, declared at a customs value of $15,000 USD and weighing 500 kg, would attract a US duty of $1,050.00. This is calculated using the USITC Harmonized Tariff Schedule (HTS) MFN duty rate of 7.00% ad valorem ($15,000 × 0.07 = $1,050.00). If the tariff also included a specific duty component per kilogram, that would be calculated separately and the higher of the two duties would apply, but for this example, only the ad valorem rate is considered.
Which trade agreements reduce duties for HS 851440?
Several free trade agreements may reduce the applicable duty rate for HS 851440, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for eligible goods from member countries like Japan or Australia. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin declaration, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 851440?
Import duty rates for HS code 851440, 'Other equipment for the heat treatment of materials by induction or dielectric loss,' vary significantly by country. For example, under the United States Harmonized Tariff Schedule (US HTS), the Most Favored Nation (MFN) rate is 2.5% ad valorem. However, preferential rates under trade agreements may apply. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the US might enter duty-free. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
How is the import duty for HS 851440 calculated, and can you provide an example?
The duty for HS 851440 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of induction heating equipment classified under 851440 has a customs value of $50,000 and the applicable MFN duty rate is 2.5%, the import duty would be calculated as: $50,000 (Value) × 0.025 (Duty Rate) = $1,250. Always confirm the specific valuation rules and the exact duty rate applicable to your shipment.
What are the key classification criteria for goods under HS code 851440?
HS code 851440 covers equipment specifically designed for the heat treatment of materials using induction or dielectric loss principles. This includes machines that generate high-frequency electromagnetic fields (induction) or high-frequency alternating electric fields (dielectric loss) to heat materials. The equipment must be primarily intended for heat treatment processes such as hardening, annealing, tempering, or drying. Equipment that uses other heating methods (e.g., resistance heating, infrared) would be classified elsewhere. Refer to the Explanatory Notes of the Harmonized System for detailed guidance.
Are there specific documentation requirements for importing goods under HS code 851440?
While standard import documentation such as a commercial invoice, packing list, and bill of lading are always required, specific documentation for HS 851440 may include a manufacturer's declaration or technical specifications confirming the equipment's function (heat treatment by induction or dielectric loss). If claiming preferential duty rates under a trade agreement, a Certificate of Origin is mandatory. Importers should also be aware of any safety certifications or standards (e.g., CE marking for the EU) required by the importing country for electrical equipment.
How do trade agreements, such as USMCA or EU FTAs, impact duty rates for HS code 851440?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 851440, provided the goods meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), eligible industrial equipment may qualify for preferential treatment, potentially resulting in a 0% duty rate. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries that can offer reduced tariffs. To benefit, importers must possess a valid Certificate of Origin and ensure the equipment's production satisfies the agreement's regional value content or tariff shift requirements. Consult the specific text of the relevant trade agreement for detailed eligibility criteria.