HTS tariff line · chapter 84
8402.12.00
Watertube boilers with a steam production not exceeding 45 t per hour
Analysis
HTS 8402.12.00 covers watertube boilers with a steam production not exceeding 45 t per hour under heading 8402 (steam or other vapor generating boilers (other than central heating hot water boilers…).
The general duty rate is 4.3% of the customs value, which is above most the rates in chapter 84 (87th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $430 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 3.3% to 5.2%. Compared with 8402.20.00 (super-heated water boilers), which pays 3.3%, a misclassification either way moves the duty by 1 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 45%, 10.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8402.11.00 | Watertube boilers with a steam production exceeding 45 t per hour | 5.2% |
| 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% |