8402.90.00

Analysis

HTS 8402.90.00 covers steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water… under heading 8402 (steam or other vapor generating boilers (other than central heating hot water boilers…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in metric tons.

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.

Neighbouring lines carry rates from 3.3% to 5.2%, so the exact line matters. The widest gap is with 8402.20.00 (super-heated water boilers), at 3.3%: a product that belongs there but is entered here, or the reverse, changes 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.

For statistics it divides in two: 8402.90.00.10 for heat exchangers and 8402.90.00.90 for other. Both pay the same duty; the suffix records which kind was imported.