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:
Sub-classifications
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8419 1100 00
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8419 1200 00
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8419 1901
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8419 4000
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8419 50
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8419 90
Overview
Heading 8419 encompasses a broad range of machinery and equipment designed for material treatment through processes involving a change in temperature. This includes apparatus for heating, cooling, drying, evaporating, condensing, sterilizing, pasteurizing, and more, as long as they are not for domestic use. Examples include industrial ovens, pasteurizers, evaporators, and cooling towers. Crucially, this heading excludes furnaces and ovens classified under heading 8514, which are generally for high-temperature heat treatment processes like melting or sintering.
Unlike sibling categories that may focus on live animals or other specific types of machinery, 8419 is defined by its core function: the manipulation of materials via thermal processes. Its scope is further defined by the exclusion of domestic appliances, ensuring that equipment intended for household use, such as household ovens or refrigerators, falls under different headings.
Within heading 8419, several subcategories exist to further refine classification. For instance, specific provisions are made for instantaneous or storage water heaters (nonelectric), medical, surgical, or laboratory sterilizers, distilling or rectifying plant, and machinery for liquefying air or other gases. A dedicated subheading for parts also exists, allowing for the classification of components belonging to the machinery covered by this heading. The remaining goods fall under "Other machinery, plant or equipment" or "Parts," requiring careful consideration of the specific function and characteristics of the item being classified.