HS 840220 Superheated water boilers
Quick Answer: Superheated water boilers imported under HS 840220 enter the UK at 0.00%, the EU at 2.70%, and the US at 3.3% (MFN). This classification covers boilers designed to heat water to temperatures above its boiling point at atmospheric pressure, typically used for industrial processes requiring high-temperature water. Importers should be aware of potential variations in preferential duty rates across different trade agreements, particularly in the US market where numerous free trade agreements offer duty-free entry for qualifying goods. According to CustomTariffs data, careful consideration of origin and applicable trade agreements is crucial for optimizing landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402200000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402200000 | 3.3% | 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 8402.20?
Imports of Superheated water boilers 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 840220 cover?
This subheading covers "Other steam or superheated water boilers." According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes boilers designed to generate steam or superheated water where the primary function is heating, not necessarily for direct power generation in the way that a power plant boiler might be. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically industrial or commercial units used for process heating, space heating, or other applications requiring high-temperature water or steam, excluding those primarily for generating electricity.
What falls outside HS 840220?
The following products are excluded from HS 840220: boilers designed primarily for generating electricity (classified under 8402.11 and 8402.19), and auxiliary plant for use with boilers, such as economizers, superheaters, and condensers, which are typically classified in other headings within Chapter 84. Also excluded are water heaters of heading 7321 or 8516, which are for domestic or smaller-scale applications and do not achieve the high pressures or temperatures characteristic of superheated water boilers.
What are common classification mistakes for HS 840220?
A common error is misclassifying boilers that are primarily designed for power generation under this subheading, when they should be classified under heading 8402.11 or 8402.19. Another mistake involves confusing industrial water heaters, which may produce hot water but not necessarily superheated water or high-pressure steam, with true superheated water boilers. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification based on the essential character of the product.
How should importers classify products under HS 840220?
The correct procedure for classifying products under HS 840220 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to explanatory notes from the WCO. Key factors include the operating temperature and pressure, the medium being heated (water or steam), and whether the primary function is heating or power generation. Cross-referencing with similar products and manufacturer's documentation is also recommended.
How is the duty calculated for products under HS 840220?
A Viessmann Vitomax 200-HS superheated water boiler, with a declared customs value of $15,000 USD, would attract a US duty of $1,500 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 840220. The calculation is: 10% of $15,000 USD = $1,500 USD. This rate applies to goods imported from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 840220?
Several free trade agreements may reduce the applicable duty rate for HS 840220, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. To claim this preference, a self-certified origin statement is required. For imports into the European Union, originating goods from countries with a Free Trade Agreement (FTA) may also benefit from reduced or zero duties, often requiring an EUR.1 movement certificate or an origin declaration on the invoice, depending on the specific agreement and origin country.
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FAQ
What is the general import duty rate for HS code 840220 (Superheated water boilers) into the United States?
The Most Favored Nation (MFN) duty rate for HS code 840220 into the United States is 0.00%. This classification is based on the Harmonized Tariff Schedule of the United States (HTSUS), maintained by the US International Trade Commission (USITC). Importers should always verify the current tariff rates as they can be subject to change.
How is the import duty for a superheated water boiler calculated if a duty rate other than 0% applies?
Import duties are typically calculated on an ad valorem basis, meaning a percentage of the item's value. For example, if a superheated water boiler is imported into a country with a 2.70% ad valorem duty rate and its customs value is $10,000, the import duty would be calculated as: $10,000 (Customs Value) × 2.70% (Duty Rate) = $270.00. Always refer to the specific tariff schedule of the importing country for the applicable rate and valuation rules.
What are the key classification criteria for HS code 840220?
HS code 840220 covers 'Other steam or superheated water boilers'. The primary criterion is that the apparatus must be designed to generate steam or superheated water. This excludes boilers primarily designed for other purposes, such as those for heating water for domestic or general heating systems (which may fall under other headings like 7322). The 'superheated water' aspect implies the water is heated above its boiling point at atmospheric pressure, requiring specific design features for pressure containment and heating.
Which trade agreements offer preferential duty rates for HS code 840220, and how can importers benefit?
Several trade agreements can offer preferential duty rates for HS code 840220. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods originating in Canada or Mexico may benefit from reduced or zero duties. The EU also has preferential rates under agreements with countries like Switzerland or Norway. Importers must ensure the goods meet the rules of origin specified in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment. The provided sample rates indicate 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which suggests these countries or blocs have free trade agreements or special trade relationships with the exporting country, potentially allowing for duty-free entry if origin requirements are met.
What documentation is typically required when importing goods classified under HS code 840220?
Standard import documentation for HS code 840220 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific product, additional documents may be required. This could include a certificate of origin (especially if claiming preferential duty rates), import licenses, safety certifications, or technical specifications demonstrating compliance with national standards. Customs brokers play a crucial role in advising on and gathering the precise documentation needed for smooth clearance.