HS 840211 Steam or other vapour generating boilers

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What products does HS 840211 cover?

This subheading covers steam or other vapour generating boilers of an output exceeding 0.5 MW, but not exceeding 1 MW, specifically designed for the generation of steam or other vapour. According to the World Customs Organization's Harmonized System Nomenclature, this category includes boilers where the primary function is to produce steam or vapour through the combustion of fuel or other energy sources, and which are rated within this specific output range. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are industrial-grade boilers intended for significant steam production.

What falls outside HS 840211?

The following products are excluded from HS 840211: boilers with an output of 0.5 MW or less, or those exceeding 1 MW, which would fall under different subheadings within heading 8402. Additionally, water heaters of heading 8419, which heat water but do not generate steam or vapour, are excluded. Equipment designed for the generation of gas, such as gas generators, are also classified elsewhere. For instance, a simple domestic hot water boiler would not be classified here.

What are common classification mistakes for HS 840211?

A common error is misinterpreting the output capacity of the boiler, leading to classification under the wrong subheading within heading 8402. Importers may also mistakenly classify water heaters that do not generate steam or vapour under this heading, failing to adhere to Section XVI, Note 1(a) of the Harmonized System, which directs such items to heading 8419. It is crucial to verify the stated output in megawatts (MW) and confirm the primary function of the equipment.

How should importers classify products under HS 840211?

The correct procedure for classifying products under HS 840211 involves a thorough review of the product's technical specifications, particularly its steam generation capacity in megawatts (MW). Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm the precise definition and any specific notes or rulings. Verifying the intended use and ensuring it aligns with the description of "steam or other vapour generating boilers" is paramount.

How is the duty calculated for products under HS 840211?

A "Babcock & Wilcox Industrial Steam Boiler" with a declared customs value of $150,000 USD would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5.0% × $150,000 = $7,500. This rate applies if no preferential trade agreement is claimed and the goods originate from a country not otherwise exempted.

Which trade agreements reduce duties for HS 840211?

Several free trade agreements may reduce the applicable duty rate for HS 840211, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Documentation required for USMCA claims typically involves a self-certified origin statement. For goods originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP), duties can also be reduced or eliminated, often requiring a EUR.1 movement certificate or a specific origin declaration.

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