HS 840212 Watertube boilers with a steam production not exceeding 45 tonnes per hour
Quick Answer: Watertube boilers with a steam production not exceeding 45 tonnes per hour enter the UK duty-free, the EU at 2.70% ad valorem, and the US at 4.3% ad valorem, with preferential rates available for certain trading partners. This HS code specifically covers boilers where water is heated within tubes to produce steam, designed for moderate industrial or commercial applications, excluding those with higher steam output. Importers should verify specific preferential rates and any potential non-tariff requirements, as CustomTariffs aggregates this data. Customs brokers should ensure accurate declaration of steam production capacity to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402120000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402120000 | 4.3% | Free (17 programs) | ["t"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8402.12?
Imports of Watertube boilers with a steam production not exceeding 45 tonnes per hour may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 840212 cover?
This subheading covers watertube boilers specifically designed for producing steam, with a maximum steam production capacity not exceeding 45 tonnes per hour. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these boilers are characterized by having tubes through which water circulates and is heated by external combustion. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to units where the steam output is within this specified limit, excluding larger industrial boilers.
What falls outside HS 840212?
The following products are excluded from HS 840212: watertube boilers with a steam production capacity exceeding 45 tonnes per hour, which are classified under HS 840219. Also excluded are fire-tube boilers (HS 840211), which have combustion gases passing through tubes surrounded by water. Furthermore, auxiliary equipment such as superheaters, reheaters, economizers, and air preheaters, when imported separately, are generally classified under their respective headings, even if intended for use with watertube boilers.
What are common classification mistakes for HS 840212?
A common error is misinterpreting the steam production capacity limit. Importers may incorrectly classify a boiler exceeding the 45 tonnes per hour threshold under this subheading, or conversely, classify smaller units under a more general heading. Adherence to General Interpretative Rule 1 (GIR 1) and the specific wording of the heading and subheading is crucial. For instance, confusing watertube boilers with fire-tube boilers, or failing to account for the total rated steam output, can lead to misclassification.
How should importers classify products under HS 840212?
The correct procedure for classifying products under HS 840212 involves a thorough review of the product's technical specifications, particularly its rated steam production capacity. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and compare the product's features against the descriptive notes for Heading 8402 and Subheading 840212. Verifying the boiler type (watertube) and its maximum hourly steam output is paramount.
How is the duty calculated for products under HS 840212?
A compact industrial watertube boiler with a rated steam output of 40 tonnes per hour, declared at a customs value of $250,000 USD, would attract a US duty of $12,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($250,000 USD × 0.05 = $12,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 840212.
Which trade agreements reduce duties for HS 840212?
Several free trade agreements may reduce the applicable duty rate for HS 840212, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim preference under USMCA, a compliant origin declaration is required; for GSP, a Form A certificate of origin is typically needed.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the standard import duty rate for HS code 840212 (Watertube boilers with a steam production not exceeding 45 tonnes per hour) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 840212 into the United States is 2.70% ad valorem. This rate applies to imports from countries not covered by specific trade agreements. You can verify this rate on the US International Trade Commission (USITC) Harmonized Tariff Schedule.
How is the import duty calculated for a watertube boiler classified under HS 840212?
The duty for HS 840212 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For example, if a watertube boiler valued at $100,000 is imported into the US and the duty rate is 2.70%, the import duty would be $100,000 * 0.0270 = $2,700.
Are there preferential duty rates available for HS code 840212 under specific trade agreements?
Yes, preferential duty rates may apply depending on the country of origin and applicable trade agreements. For instance, under the US Free Trade Agreement with Australia (AU), imports of goods classified under HS 840212 may be eligible for a 'Free' duty rate (0.00%). Other agreements, such as those with South Korea (KR) or Singapore (SG), may also offer preferential rates. Importers and customs brokers must consult the specific tariff schedule of the importing country and the relevant trade agreement to confirm eligibility and required documentation.
What are the key classification criteria for HS code 840212?
The primary classification criterion for HS code 840212 is that the boiler must be a 'watertube' type, meaning water circulates in tubes which are heated externally. Additionally, a critical defining factor is the steam production capacity, which must not exceed 45 tonnes per hour. Boilers exceeding this capacity would be classified under a different HS code (e.g., 840219 for other watertube boilers).
What documentation is typically required when importing goods under HS code 840212?
Standard import documentation for HS code 840212 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and any claimed preferential duty rates, a Certificate of Origin may be required. For specialized equipment like boilers, manufacturers' specifications, technical data sheets, and potentially an import declaration detailing the boiler's capacity and type are also advisable to support the HS classification and ensure compliance with any safety or technical regulations.