HS 840390 Parts
Quick Answer: Parts for central heating boilers imported under HS 840390 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at Free under the MFN rate, with a potential 45% rate for certain items. This classification specifically covers components and accessories designed for use with central heating boilers, excluding complete boilers themselves. Importers should verify the specific part's function and origin to ensure correct classification and duty application. According to CustomTariffs data, significant duty rate disparities exist across major trading blocs, necessitating careful tariff research for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8403900000 | — | — | — |
| 8403901000 | 0.00 % | — | — |
| 8403909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8403900000 | 2.70 % | — | — |
| 8403901000 | 2.70 % | — | — |
| 8403909000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8403900000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 840390 cover?
This subheading covers parts and accessories specifically designed for central heating boilers of heading 8403. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes components such as heat exchangers, combustion chambers, pumps, fans, control panels, and valves that are integral to the functioning of these boilers. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that only parts exclusively intended for boilers of heading 8403 are classified here, distinguishing them from general-purpose components.
What falls outside HS 840390?
The following products are excluded from HS 840390: general-purpose parts that can be used in multiple types of machinery, such as standard nuts, bolts, screws, and electrical wiring not specifically designed for central heating boilers. Additionally, complete central heating boilers themselves are classified under heading 8403, not as parts. Accessories for the distribution of heat, such as radiators or pipes, are also classified elsewhere, typically in Chapters 73 or 74, depending on the material.
What are common classification mistakes for HS 840390?
A common error is misclassifying components that, while used in a boiler, are not exclusively designed for it or are considered general-purpose items. For instance, a standard electrical relay or a generic pump might be incorrectly classified under 840390 if its specific application to a heading 8403 boiler is not clearly established. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes, emphasizing the need for specificity.
How should importers classify products under HS 840390?
The correct procedure for classifying products under HS 840390 involves a thorough examination of the part's design and intended use. Importers and customs brokers must consult technical specifications and product literature to confirm that the part is exclusively manufactured for central heating boilers of heading 8403. Cross-referencing with official tariff databases like the USITC HTS or EU TARIC for specific product descriptions and explanatory notes is crucial to ensure accurate classification and avoid discrepancies.
How is the duty calculated for products under HS 840390?
A specific boiler heat exchanger weighing 15 kg and declared at a customs value of $500 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem applied to the declared customs value ($500 USD × 0.15 = $75.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for parts of central heating boilers.
Which trade agreements reduce duties for HS 840390?
Several free trade agreements may reduce the applicable duty rate for HS 840390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and 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 specific origin declaration on the invoice is typically required, while GSP benefits often necessitate a Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 840390 (Parts of central heating boilers)?
Import duty rates for HS code 840390 vary significantly by country. For example, the US Most Favored Nation (MFN) rate is 2.70% ad valorem. In the European Union, under the TARIC system, the rate can also be 2.70% ad valorem for many third countries, though preferential rates may apply. The UK Trade Tariff also lists a 2.70% duty rate for goods from most non-EU countries. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 840390 calculated, using a specific example?
The duty for HS code 840390 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of boiler parts valued at $10,000 USD is imported into the United States, and the MFN duty rate of 2.70% applies, the import duty would be calculated as: $10,000 (Customs Value) × 0.0270 (Duty Rate) = $270.00. Always ensure your customs value is correctly determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What are the classification criteria for parts of central heating boilers under HS code 840390?
HS code 840390 covers 'Parts' of central heating boilers of heading 8403. This includes components specifically designed for use in central heating boilers, such as heat exchangers, pumps, valves, control panels, combustion chambers, and casings, provided they are not more specifically classified elsewhere. The key criterion is that the part must be identifiable as being solely or principally intended for a central heating boiler as defined in heading 8403. Parts of general use, like screws or springs, are typically classified under their respective headings unless specifically designed for the boiler.
Which trade agreements might offer preferential duty rates for HS code 840390?
Several trade agreements can impact duty rates for HS code 840390. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may benefit from reduced or zero duty rates. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement) for shipments between these countries, or various EU Free Trade Agreements with third countries. To claim preferential treatment, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement.
What documentation is typically required when importing parts under HS code 840390?
When importing parts classified under HS code 840390, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the parts, additional documentation might be necessary. This could include a Certificate of Origin (especially if claiming preferential treatment under a trade agreement), manufacturer's declarations, or compliance certificates to ensure the parts meet safety or technical standards. Always verify the specific requirements with the customs authorities of the destination country.