HS 840290 Parts
Quick Answer: Parts for steam or other vapor generators, and parts for auxiliary plant for use with steam or other vapor generators, imported under HS 840290 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at 4.3% ad valorem for most favored nation (MFN) rates, with some exceptions. This classification covers components such as casings, tubes, and fittings specifically designed for boilers and related equipment. Importers should be aware of potential preferential duty rates available under various trade agreements for the US market. CustomTariffs aggregates this tariff information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402900000 | 0.00 % | — | — |
| 8402900090 | 0.00 % | — | — |
| 8402900010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402900000 | 2.70 % | — | — |
| 8402900010 | 2.70 % | — | — |
| 8402900090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8402900010 | — | — | ["t"] |
| 84029000 | 4.3% | Free (17 programs) | — |
| 8402900090 | — | — | ["kg"] |
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 8402.90?
Imports of Parts 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, GSP, and 14 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 840290 cover?
This subheading covers parts and accessories for steam or other vapor generators, and for parts thereof, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes for heading 8402. This includes components such as tubes, fittings, valves, and control mechanisms specifically designed for boilers, superheaters, and similar equipment, but only when they are not more specifically covered by other headings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to unassembled or separate components intended for use in the machinery of heading 8402.
What falls outside HS 840290?
The following products are excluded from HS 840290: complete steam or other vapor generators (classified under 8402.11 to 8402.19), auxiliary plant for use with steam or other vapor generators (classified under 8402.20), and parts of general use as defined by Note 2 to Section XVI of the HS Nomenclature. For example, common fasteners like bolts and nuts, or general electrical components not exclusively designed for boilers, would typically be classified elsewhere, such as in Chapter 73 or Chapter 85 respectively, even if intended for use with a boiler.
What are common classification mistakes for HS 840290?
A common error is classifying parts that are more specifically described in other headings, thereby violating General Interpretative Rule 3(c) of the Harmonized System, which prioritizes more specific headings. For instance, a specialized pump designed solely for a boiler's feedwater system might be mistakenly classified under 840290 when it could more accurately fall under heading 8413 if not exclusively dedicated. Importers must carefully review the Explanatory Notes and ensure the part is not more specifically provided for elsewhere in the tariff schedule.
How should importers classify products under HS 840290?
The correct procedure for classifying products under HS 840290 involves a systematic approach. First, determine if the product is a part or accessory for a steam or other vapor generator covered by heading 8402. Second, consult the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, EU TARIC) for detailed descriptions and exclusions. If the part is not more specifically classified elsewhere, and it is clearly intended for use with a boiler, then 840290 is the appropriate classification. Customs brokers should always request detailed technical specifications from the supplier.
How is the duty calculated for products under HS 840290?
A specific boiler tube fitting weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value. The calculation is: 3.5% of $100 USD = $3.50. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 840290.90 for parts of steam or other vapor generators.
Which trade agreements reduce duties for HS 840290?
Several free trade agreements may reduce the applicable duty rate for HS 840290, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific certificate of origin, such as a CPTPP Certificate of Origin, is typically required by the importing customs authority.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 840290, covering parts of boilers and superheaters?
Import duty rates for HS code 840290, which covers 'Parts' of boilers and superheaters (falling under heading 8402), can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under various Free Trade Agreements (FTAs) may also apply. In other jurisdictions, such as the European Union (EU) under TARIC, rates can be around 2.70% ad valorem, and in the UK, the duty may also be 2.70% or potentially Free depending on specific origin criteria and trade agreements. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate. For instance, the USITC HTS provides detailed rates and notes for each subheading.
How is the import duty for HS code 840290 calculated, and can you provide an example?
The duty calculation for HS code 840290 typically depends on whether the duty is based on an ad valorem rate (a percentage of the value) or a specific rate (per unit). If it's an ad valorem rate, the calculation is straightforward: Duty = Value of Goods × Duty Rate. For example, if a part for a boiler has an entered value of $10,000 and the applicable duty rate is 2.70% ad valorem, the import duty would be $10,000 × 0.0270 = $270.00. If there are also other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), these would be calculated separately on the total landed cost, which includes the duty amount. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
What are the classification criteria for parts under HS code 840290?
To be classified under HS code 840290, a part must be specifically designed for use with boilers or superheaters of heading 8402. This heading covers steam and other vapor generating boilers; superheated water boilers (excluding central heating hot water boilers of heading 8403); and parts thereof. The key criterion is that the part's function and design are intrinsically linked to the operation of a boiler or superheater. This includes components like tubes, drums, headers, baffles, and certain control mechanisms that are not general-purpose parts but are dedicated to boiler functionality. The Explanatory Notes to the Harmonized System provide further guidance on the scope of heading 8402 and its parts.
Which common trade agreements offer preferential duty rates for HS code 840290, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for parts classified under HS code 840290. For instance, the United States has FTAs with countries like Australia (AU), Chile (CL), South Korea (KR), and others, which may offer duty-free entry (0.00%) for qualifying goods. The EU also has preferential trade agreements with various partners, and the UK has its own set of agreements post-Brexit. To verify eligibility, importers must ensure that the parts originate in a country that is a party to an applicable trade agreement and that they meet the rules of origin stipulated within that agreement. This typically requires a Certificate of Origin or a declaration from the exporter. Importers and customs brokers should consult the specific trade agreement text and the customs regulations of the importing country, often available through official government trade websites (e.g., USITC for US agreements, EU TARIC for EU agreements, UK Trade Tariff for UK agreements).
What documentation is typically required when importing parts under HS code 840290?
When importing parts under HS code 840290, standard customs documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the parts; a packing list; and a bill of lading or air waybill. Crucially, to benefit from preferential duty rates under trade agreements, a Certificate of Origin or a valid origin declaration from the exporter is essential. Importers may also need to provide technical specifications or product literature to substantiate the classification, especially if the part is not immediately recognizable as being solely for a boiler or superheater. In some cases, especially for critical components, safety certifications or compliance with specific national standards might be necessary. Always check the specific import requirements of the destination country.