8514.90.40.00 - Of microwave ovens

This HTS category, 8514.90.40.00, specifically encompasses parts and accessories that are designed for use with microwave ovens. This includes components such as magnetrons, transformers, turntables, interior lighting, and control panels, all of which are integral to the function of a household or commercial microwave oven. The key defining characteristic for classification under this heading is the direct functional relationship and intended use with microwave ovens.

This classification is distinct from its sibling category, 8514.90.80.00, which covers "Other" parts for industrial or laboratory electric furnaces and ovens. While both fall under the broader heading of parts for electrical ovens, 8514.90.40.00 is narrowly focused on those intended for microwave ovens, whereas the sibling category would encompass parts for different types of industrial heat treatment equipment, such as induction furnaces, dielectric loss ovens, or other specialized laboratory ovens. The distinction lies in the specific end-use appliance.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification of goods under 8514.90.40.00 relies on demonstrating that the part or accessory in question is uniquely designed for or exclusively used in the construction or repair of microwave ovens. Classification decisions should consider the specific design, intended function, and market for the part.