HTS heading · chapter 84
8402
Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers; parts thereof
Analysis
Heading 8402 of the Harmonized Tariff Schedule covers steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers; parts thereof. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
None of its 5 lines is duty-free at the general rate. Rates run from 3.3% to 5.2% with a median of 4.3%, so the line you choose sets the duty.
Its median rate of 4.3% sits at the 87th percentile of the headings in chapter 84.
The largest subheadings are 8402.11 (unnamed, 1 line), 8402.12 (unnamed, 1 line), 8402.19 (unnamed, 1 line) and 8402.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Power Boiler and Heat Exchanger Manufacturing (332410). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8402.11.00 | Watertube boilers with a steam production exceeding 45 t per hour | 5.2% |
| 8402.12.00 | Watertube boilers with a steam production not exceeding 45 t per hour | 4.3% |
| 8402.19.00 | Steam or other vapor generating boilers: other vapor generating boilers, including hybrid boilers | 5.2% |
| 8402.20.00 | Super-heated water boilers | 3.3% |
| 8402.90.00 | Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers; parts thereof: parts | 4.3% |