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GOODS ACROSS BORDERS

HS HEADING 8404

Auxiliary plant for use with boilers of heading no. 8402 or 8403; e.g. economisers, super-heaters, soot removers, gas recoverers), condensers for steam or other vapour power units

6-digit subheadings (3)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8404.10

Boilers; auxiliary plant, for use with boilers of heading no. 8402 or 8403 (e.g. economisers, super-heaters, soot removers, gas recoverers)

8404.20

Boilers; condensers, for steam or other vapour power units

8404.90

Boilers; parts of auxiliary plant, for use with boilers of heading no. 8402 and 8403 and parts of condensers for steam or other vapour power units

Chapter 84 classification notes

One of the largest chapters by trade value. Many IT products duty-free under the ITA (Information Technology Agreement). Dual-use export controls apply to certain machinery. Parts often classified under the same heading as the complete machine.

Frequent misclassification in this chapter

Many importers confuse Chapter 84 (mechanical) and Chapter 85 (electrical). A device with both elements usually classifies by principal function. Computer peripherals may classify separately from the computer itself.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 84

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog