Heading 8402

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

6 declarable lines

Heading 8402 covers steam or other vapor generating boilers, super-heated water boilers, and their parts. It is split between watertube boilers above and below 45 t per hour of steam production, other vapor generating boilers including hybrid types, super-heated water boilers, and parts.

Products in this heading

Watertube steam boiler rated at 60 t per hour
Packaged watertube boiler rated at 20 t per hour
Hybrid boiler combining firetube and watertube sections
Super-heated water boiler for an industrial plant
Heat exchanger supplied as a part for a boiler of this heading
Boiler drums, headers and other parts for steam generating boilers

How to choose the right subheading

Boiler type: watertube, other vapor generating (including hybrid), or super-heated water boiler.
Steam production capacity in tonnes per hour for watertube boilers, with 45 t per hour as the split.
Whether the item is a complete boiler or a part, since parts go in 8402.90.
For parts, whether the item is a heat exchanger or another type of part.
Whether the goods are central heating boilers of heading 8403 or auxiliary plant of heading 8404, which are excluded.

Often confused with

Central heating hot water boiler that can also produce low pressure steam
Central heating boilers are classified in heading 8403, not 8402.
Heading 8403
Economizer or super-heater used with a boiler
Auxiliary boiler plant is named in heading 8404.
Heading 8404
Steam turbine
Turbines that use the steam are classified in heading 8406.
Heading 8406
Instantaneous or storage water heater, nonelectric
Water heaters are covered by heading 8419.
Heading 8419
Pressure-reducing valve for a boiler line
Valves are classified in heading 8481, not as boiler parts.
Heading 8481

Frequently asked questions

What is the HTS code for a watertube boiler producing more than 45 t of steam per hour?

Such a boiler is classified under 8402.11.00.00, with a general (MFN) rate of 5.2%.

What is the duty on a super-heated water boiler?

Super-heated water boilers fall under 8402.20.00.00 and carry a general (MFN) rate of 3.3%.

How do I classify a heat exchanger that is a part for a steam boiler?

Boiler parts that are heat exchangers go under 8402.90.00.10, dutiable at a general (MFN) rate of 4.3%. Other boiler parts go under 8402.90.00.90 at the same rate.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.