HTS tariff line · chapter 84
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
Analysis
HTS 8404.90.00 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… under heading 8404 (auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers…).
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.
Neighbouring lines carry rates from 3.5% to 5%, so the exact line matters. The widest gap is with 8404.20.00 (condensers for steam or other vapor power units), at 5%: a product that belongs there but is entered here, or the reverse, changes 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.
Neighbouring 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% |