HS 840410 Auxiliary plant for use with boilers of heading 8402 or 8403
Quick Answer: Auxiliary plant for use with boilers of heading 8402 or 8403 enters the UK at 0.00%, the EU at 2.70%, and the US at 3.5% (MFN). This HS code covers equipment designed to assist the operation of steam or other vapor boilers (heading 8402) or central heating boilers (heading 8403). Examples include feedwater regulators, steam condensers, and economizers. Importers should be aware of potential preferential duty rates available in the US for certain trading partners, as detailed by USITC. According to CustomTariffs data, careful classification is crucial to ensure accurate duty assessment across these jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8404100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8404100000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8404100010 | — | — | ["t"] |
| 84041000 | 3.5% | Free (17 programs) | — |
| 8404100050 | — | — | ["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 8404.10?
Imports of Auxiliary plant for use with boilers of heading 8402 or 8403 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 840410 cover?
This subheading covers auxiliary plant specifically designed for use with boilers of heading 8402 (steam or other vapor generators) or 8403 (central heating boilers). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this includes equipment that supports the primary boiler function, such as economizers, superheaters, air preheaters, and feedwater regulators, which enhance efficiency or control the steam generation process.
What falls outside HS 840410?
The following products are excluded from HS 840410: complete boilers of heading 8402 or 8403, separate parts of boilers that are not auxiliary plant (e.g., boiler shells), and general industrial machinery not specifically designed for boiler support. For instance, standalone pumps, fans, or control panels not integrated into an auxiliary boiler system would typically be classified under different headings based on their specific function and design.
What are common classification mistakes for HS 840410?
A common error is misclassifying components that are integral to the boiler itself rather than auxiliary plant. For example, internal boiler tubes or furnace grates, which are essential parts of the boiler's primary structure, should not be classified under 840410. This often arises from not adhering to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 840410?
The correct procedure for classifying products under HS 840410 involves a detailed examination of the product's intended use and design. Importers and customs brokers must verify that the equipment is specifically intended to be used in conjunction with boilers of heading 8402 or 8403. Consulting the official Explanatory Notes to the Harmonized System and the specific tariff schedule of the importing country, such as the EU TARIC database, is crucial for accurate determination.
How is the duty calculated for products under HS 840410?
A specific economizer for a 10,000 kW industrial boiler, weighing 5,000 kg and declared at a customs value of $25,000 USD, would attract a US duty of $1,250.00. This is calculated using the MFN rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTSUS 8404.10.0000), applied to the declared customs value ($25,000 USD × 0.05 = $1,250.00).
Which trade agreements reduce duties for HS 840410?
Several free trade agreements may reduce the applicable duty rate for HS 840410. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods may be eligible for duty-free treatment. Similarly, goods originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP) may receive reduced or zero duties. Documentation typically required includes a self-certified origin declaration for USMCA or a EUR.1 movement certificate for certain EU preferential arrangements.
```Which HS Codes Are Related?
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FAQ
What is the standard MFN (Most Favored Nation) import duty rate for HS code 840410 in the United States?
The standard MFN import duty rate for goods classified under HS code 840410 in the United States is 2.70% ad valorem. This rate is applied to the declared customs value of the imported goods. For example, if a shipment of auxiliary plant equipment valued at $100,000 is imported, the duty would be calculated as 2.70% of $100,000, resulting in a duty of $2,700. This information is based on the US Harmonized Tariff Schedule (USHTS).
Are there preferential duty rates available for HS code 840410 under various trade agreements?
Yes, preferential duty rates are often available for HS code 840410 under various trade agreements. For instance, under the US Free Trade Agreements, goods may enter duty-free. Examples of countries or regions that may benefit from preferential treatment include Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), among others listed with 'Free' duty status. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Always consult the latest USITC tariff data for specific eligibility and requirements.
What are the key classification criteria for goods to be classified under HS code 840410?
To be classified under HS code 840410, the goods must be auxiliary plant specifically designed for use with boilers of heading 8402 (which covers power boilers other than central heating hot water boilers) or heading 8403 (which covers central heating hot water boilers). This typically includes equipment like superheaters, economizers, air preheaters, and similar components that enhance the efficiency or operation of the main boiler. The primary function must be auxiliary to the boiler's operation, not a standalone boiler or a different type of machinery.
What documentation is typically required for importing goods under HS code 840410?
Standard documentation for importing goods under HS code 840410 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin or other acceptable proof of origin is mandatory. Depending on the specific equipment and its intended use, additional certifications or permits related to safety, environmental standards, or specific industry regulations might be required by the importing country's authorities. Customs brokers should verify all specific requirements with the importing country's customs agency.
How is the duty calculated for HS code 840410 if it's not an ad valorem rate?
While many duties for HS code 840410 are ad valorem (a percentage of the value), some countries might apply specific duties (per unit) or a combination of ad valorem and specific duties. For example, a hypothetical scenario in a different country could be a duty of $5 per unit plus 1.5% ad valorem. If an importer brought in 10 units of auxiliary plant equipment, each valued at $5,000, the total value would be $50,000. The duty calculation would be (10 units * $5/unit) + (1.5% of $50,000) = $50 + $750 = $800. Always refer to the specific tariff schedule of the importing country for the exact duty calculation method.