HS Heading 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
HEADING DEFINITION & DISAMBIGUATION
HS Heading 8419 encompasses 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. It classifies 14 6-digit WCO subheadings within Chapter 84 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 8419
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 8419.11 | Instantaneous or storage water heaters, nonelectric, Instantaneous gas water heaters | 84 | View 8419.11 Package → |
| 8419.12 | Instantaneous or storage water heaters, nonelectric, Solar water heaters | 84 | View 8419.12 Package → |
| 8419.19 | Instantaneous or storage water heaters, nonelectric, Other | 84 | View 8419.19 Package → |
| 8419.20 | Medical, surgical or laboratory sterilizers | 84 | View 8419.20 Package → |
| 8419.33 | Dryers, Lyophilisation apparatus, freeze drying units and spray dryers | 84 | View 8419.33 Package → |
| 8419.34 | Dryers, Other, for agricultural products | 84 | View 8419.34 Package → |
| 8419.35 | Dryers, Other, for wood, paper pulp, paper or paperboard | 84 | View 8419.35 Package → |
| 8419.39 | Dryers, Other | 84 | View 8419.39 Package → |
| 8419.40 | Distilling or rectifying plant | 84 | View 8419.40 Package → |
| 8419.50 | 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, Heat exchange units | 84 | View 8419.50 Package → |
| 8419.60 | Machinery for liquefying air or other gases | 84 | View 8419.60 Package → |
| 8419.81 | Other machinery, plant or equipment, For making hot drinks or for cooking or heating food | 84 | View 8419.81 Package → |
| 8419.89 | Other machinery, plant or equipment, Other | 84 | View 8419.89 Package → |
| 8419.90 | Parts | 84 | View 8419.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 8419
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 8419 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 8419 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 8419 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 8419?
HS Heading 8419 covers 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, grouping 14 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8419?
Subheadings under Heading 8419 range from 8419.11 to 8419.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8419?
US MFN general duty rates for Heading 8419 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8419?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8419?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8419?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8419 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8419?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8419?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8419?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.