机器、成套设备或实验室设备，不论是否电加热（品目8514所列炉、烘箱及其他设备除外），用于通过涉及温度变化的工序（如加热、烹调、焙烧、蒸馏、精馏、灭菌、巴氏杀菌、蒸汽处理、干燥、蒸发、汽化、冷凝或冷却）处理材料，家用机器或成套设备除外；非电力即热式或储热式热水器；其零件：
上级范围与英文依据
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:
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: