HTS heading · chapter 84
8404
Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapor power units; parts thereof
Analysis
Heading 8404 of the Harmonized Tariff Schedule covers auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapor power units; parts thereof. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 3.5% to 5% with a median of 3.5%, so the line you choose sets the duty.
Its median rate of 3.5% sits at the 81st percentile of the headings in chapter 84.
The largest subheadings are 8404.10 (unnamed, 1 line), 8404.20 (unnamed, 1 line) and 8404.90 (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 |
|---|---|---|
| 8404.10.00 | Auxiliary plant for use with boilers of heading 8402 or 8403 | 3.5% |
| 8404.20.00 | Condensers for steam or other vapor power units | 5% |
| 8404.90.00 | Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapor power units; parts thereof: parts | 3.5% |