| 8419 | | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: | | | | |
| 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: | | | | |
| 8514.10.00 | 00 | Resistance heated furnaces and ovens | No. | Free | | 35% |
| 8514.20 | | Furnaces and ovens functioning by induction or dielectric loss: | | | | |
| 8514.20.40 | 00 | Microwave ovens: | | | | |
| 8514.20.40 | 00 | For making hot drinks, or for cooking or heating food | No. | 4% | Free (A,AU,BH,C, CA,CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8514.20.60 | 00 | Other | No. | 4.2% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8514.20.80 | 00 | Other | No. | Free | | 35% |
| 8514.30.00 | 00 | Other furnaces and ovens | No. | 1.3% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8514.40.00 | 00 | Other equipment for the heat treatment of materials by induction or dielectric loss | X | Free | | 35% |
| 8514.90 | | Parts: | | | | |
| 8514.90.40 | 00 | Of microwave ovens | X | 4% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8514.90.80 | 00 | Other | X | Free | | 35% |
