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Heading 8417 : Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
This heading covers non-electrical industrial or laboratory type furnaces and ovens, designed for the production of heat in chambers at high or fairly high temperatures by the combustion of fuel (either directly in the chamber or in separate combustion chambers). They are used for the heat treatment (e.g., by roasting, fusion, calcination or decomposition) of various kinds of products which may be placed on the fire-bed, in crucibles, in retorts or on shelves. It also includes steam heated ovens.
In certain types (tunnel ovens) the goods to be heat-treated are passed continuously through the oven (e.g., on a conveyor band).
The heading includes :(1) Ovens and furnaces for roasting ores or pyrites. (2) Metal-melting furnaces, including cupolas. (3) Ovens and furnaces for hardening, annealing or similar heat-treatment of metals. (4) Cementation ovens. (5) Bakery ovens, including biscuit ovens. (6) Coke ovens. (7) Wood carbonisation furnaces. (8) Rotary cement ovens and kilns and rotary plaster ovens. (9) Ovens and furnaces used in the glass or ceramic industries, including tunnel ovens. (10) Enamel baking ovens. (11) Furnaces specially designed for the melting, sintering or heat processing of fissile materials recovered with a view to recycling, for the separation of irradiated nuclear fuel by pyrometallurgical processes, for burning radioactive graphite or filters, or for firing earthenware or glass containing radioactive slag. (12) Cremation furnaces. (13) Incinerators and similar apparatus specially designed for the burning of waste, etc. The heading excludes furnaces and ovens consisting essentially of refractory or ceramic materials, and also blocks, bricks and similar refractory or ceramic materials for building or lining furnaces and ovens (Chapter 69), while metallic structural material is, in general, classified in Section XV. On the other hand, the heading includes made up linings or other integral and specialised ceramic or refractory parts presented with, and as components of, furnaces or ovens (assembled or not) made mainly of metal.
Many industrial furnaces and ovens incorporate equipment for charging or discharging, for manipulating the doors, covers, hearths or other moving parts, or for tilting the furnace, etc. Such lifting or handling equipment is to be classified with the furnace or oven provided it forms an integral part thereof; otherwise it is to be classified in heading 84.28.
PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the goods of this heading are also classified here (e.g., oven or furnace doors, dampers, side-shields; observation windows, arches and tuyeres for blast furnaces). The heading does not cover : (a) Ovens other than industrial or laboratory types (heading 73.21). (b) Apparatus of heading 84.19, including oil-cracking plant, autoclaves, steamers and drying plant. (c) Converters (heading 84.54).
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