Analysis
HTS 8404.10.00 covers auxiliary plant for use with boilers of heading 8402 or 8403 under heading 8404 (auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in metric tons.
The general duty rate is 3.5% of the customs value, which is above most the rates in chapter 84 (81st percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 3.5% to 5%. Compared with 8404.20.00 (condensers for steam or other vapor power units), which pays 5%, a misclassification either way moves the duty by 1.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 12.9 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 3.5%. 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.
For statistics it divides in two: 8404.10.00.10 for economizers and 8404.10.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |