| 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: |  |  |  |  | 
| 8419.11.00 | 00 | Instantaneous or storage water heaters, nonelectric: |  |  |  |  | 
| 8419.11.00 | 00 | Instantaneous gas water heaters | No. | Free |  | 45% | 
| 8419.19.00 | 20 | Instantaneous water heaters | No. |  |  |  | 
| 8419.39.01 | 40 | For food and beverages | No. |  |  |  | 
| 8419.40.00 |  | Distilling or rectifying plant |  | Free |  | 35% | 
| 8419.40.00 | 40 | For food and beverages | No. |  |  |  | 
| 8419.50 |  | Heat exchange units: |  |  |  |  | 
| 8419.50.10 | 00 | Brazed aluminum plate-fin heat exchangers | No. | 4.2% | Free (A,AU,BH,C, CA,CL,E,IL,J,JO, MA,MX,P,SG) | 35% | 
| 8419.60.10 | 00 | Machinery containing brazed aluminum plate-fin heat exchangers | No. | 4.2% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% | 
| 8419.81 |  | Other machinery, plant or equipment: |  |  |  |  | 
| 8419.81.50 |  | Cooking stoves, ranges and ovens |  | Free |  | 35% | 
| 8419.81.90 | 40 | Of a type used in restaurants, hotels or similar locations | No. |  |  |  | 
| 8419.89.95 | 20 | For food and beverages | No. |  |  |  | 
| 8419.89.95 | 60 | For food and beverages | No. |  |  |  | 
| 8419.89.95 | 80 | For rubber and plastics | No. |  |  |  | 
| 8419.90.10 | 00 | Of instantaneous or storage water heaters | X | Free |  | 45% | 
| 8419.90.20 | 00 | Of machinery and plant for making paper pulp, paper or paperboard | X | Free |  | 35% | 
| 8419.90.30 | 00 | Of heat exchange units | X | Free |  | 35% | 
| 8419.90.85 | 00 | Of electromechanical tools for working in the hand with self-contained electric motor | X | Free |  | 35% | 
| 8419.90.95 | 20 | Of an apparatus of a type used in restaurants, hotels or similar locations | X |  |  |  | 
| 8420 |  | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor; parts thereof: |  |  |  |  | 
| 8420.10.90 | 40 | Calendering or other rolling machines for rubber and plastics | No. |  |  |  | 
| 8421 |  | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: |  |  |  |  | 
| 8421.21.00 | 00 | Filtering or purifying machinery and apparatus for liquids: |  |  |  |  |