Analysis
HTS 8402.20.00 covers super-heated water boilers under heading 8402 (steam or other vapor generating boilers (other than central heating hot water boilers…).
The general duty rate is 3.3% of the customs value, which is above most the rates in chapter 84 (79th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 4.3% to 5.2%. The costliest confusion would be with 8402.19.00 (steam or other vapor generating boilers: other vapor generating…) at 5.2%, a difference of 1.9 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 45%, 13.6 times the general rate.
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 3.3%. 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.
Neighbouring 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% |
| 8402.90.00 | 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% |