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
4 declarable lines
Heading 8404 covers auxiliary equipment that works with steam or vapor boilers of heading 8402 or 8403, such as economizers, super-heaters, soot removers and gas recoverers, plus condensers for steam or other vapor power units. It also covers parts for that equipment. The heading splits into three subheadings: 8404.10 for auxiliary boiler plant, 8404.20 for condensers, and 8404.90 for parts.
Products in this heading
- Boiler economizers that preheat feedwater using flue gas
- Super-heaters that raise steam temperature above saturation
- Soot removers and soot blowers for boiler tubes
- Gas recoverers that capture heat or gas from boiler exhaust
- Surface condensers for steam turbine power units
- Shell and tube condensers used in vapor power cycles
- Replacement tube bundles or shells for boiler economizers
- Parts for condenser and auxiliary boiler plant equipment
How to choose the right subheading
- Decide whether the article is auxiliary plant for a boiler of heading 8402 or 8403, a condenser for a vapor power unit, or a part.
- For boiler auxiliary plant, check whether it is an economizer or falls under the other auxiliary plant line.
- For condensers, confirm the unit serves a steam or other vapor power unit rather than a general industrial process.
- For parts, confirm the part is suitable for use with the equipment of this heading and not a separate machine of another heading.
Often confused with
- Heading 8402The steam boiler itself
The boiler is the main unit; 8404 covers only the auxiliary plant that works with it.
- Heading 8419Heat exchangers used outside a steam or vapor power unit
Condensing, heating and cooling equipment for general process use is classified in 8419.
- Heading 8413Boiler feed pumps
Pumps for liquids are classified in 8413 even when feeding a boiler.
- Heading 8481Pressure-reducing and safety valves for boiler shells
Valves, cocks and similar appliances for pipes or boiler shells go in 8481.
Frequently asked questions
What is the HTS code for a boiler economizer?
Boiler economizers are classified under 8404.10.00.10, which carries a general (MFN) rate of 3.5%.
What is the duty on steam condensers for power units?
Condensers for steam or other vapor power units are classified under 8404.20.00.00 and pay a general (MFN) rate of 5%.
How do I classify a part for boiler auxiliary plant?
Parts for the equipment of heading 8404 are classified under 8404.90.00.00 at a general (MFN) rate of 3.5%. If the item is itself an auxiliary unit such as a soot remover, classify it in 8404.10.00.50 at 3.5%.
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.