HS 840490 Parts
Quick Answer: Parts for auxiliary plant for boilers of heading 8402 or for other plant of heading 8403, imported under HS 840490, enter the UK at 0.00%, the EU at 2.70%, and the US at 3.5% (MFN). This classification covers components and accessories specifically designed for use with auxiliary boilers or other power plant equipment. Importers should be aware of potential preferential duty rates in the US, which can be duty-free for certain trading partners. According to CustomTariffs data, careful classification of these parts is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8404900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8404900000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8404900000 | 3.5% | Free (17 programs) | ["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 8404.90?
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, 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 840490 cover?
This subheading covers parts and accessories for auxiliary plant for boilers of heading 8402, including economizers, superheaters, and condensers, as well as parts for steam or other vapor generating machines of heading 8403. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification is for components specifically designed for these boiler and steam engine auxiliary systems, ensuring their proper functioning and maintenance. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that it encompasses items like turbine blades, boiler tubes, and pump impellers when they are solely intended for use in the machinery described in headings 8402 and 8403.
What falls outside HS 840490?
The following products are excluded from HS 840490: complete boilers or steam engines, which are classified under headings 8402 and 8403 respectively, and general-purpose parts that are not specifically designed for the auxiliary plant of heading 8404. For instance, standard fasteners like bolts and nuts, unless specifically shaped or designed for these particular machines, would be classified elsewhere. Similarly, electrical components such as general-purpose motors or control panels not integral to the auxiliary plant's specific function are typically classified under their respective headings, such as Chapter 85.
What are common classification mistakes for HS 840490?
A common error is the misclassification of general-purpose machine parts as specific parts for auxiliary plant under HS 840490. This often occurs when a part, such as a generic bearing or seal, could be used in multiple types of machinery. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a part is not specifically designed for the auxiliary plant of heading 8404, it should be classified in a more general heading, such as 8483 for transmission shafts, cranks, etc., or 8487 for miscellaneous machine parts.
How should importers classify products under HS 840490?
The correct procedure for classifying products under HS 840490 involves a detailed examination of the part's design, function, and intended use. Importers and customs brokers must consult the official descriptions of headings 8402 and 8403, and the Explanatory Notes to the Harmonized System, to determine if the part is exclusively or principally designed for the auxiliary plant described. Reviewing technical specifications and manufacturer's declarations is crucial. If the part is a component of a complete machine of heading 8402 or 8403, it should be classified under this subheading; otherwise, a more general classification may apply.
How is the duty calculated for products under HS 840490?
A specific turbine blade for a steam condenser, weighing 5 kilograms and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 8404.90.0000. It is important to note that specific parts may have different rates, and weight-based duties are also possible for certain items.
Which trade agreements reduce duties for HS 840490?
Several free trade agreements may reduce the applicable duty rate for HS 840490, 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, for goods originating from certain developing countries under the Generalized System of Preferences (GSP), preferential duty rates, often Free, may apply. To claim these preferences, a self-certified origin statement is typically required for USMCA, while a GSP Form A or a specific origin declaration may be necessary for GSP beneficiaries, depending on the importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 840490, covering parts of auxiliary machinery for boilers or other vapor generators?
The Most Favored Nation (MFN) duty rate for HS code 840490 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the MFN rate is often 3.5% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate.
How is the import duty for HS code 840490 calculated, and can you provide an example?
The duty calculation for HS code 840490 is typically based on the ad valorem system, meaning a percentage of the declared value of the imported goods. For instance, if a specific part for auxiliary machinery for boilers has a declared value of $10,000 and the applicable MFN duty rate is 3.5%, the import duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350. Always ensure the declared value is accurate and compliant with customs valuation rules.
What documentation is typically required when importing parts classified under HS code 840490?
When importing parts classified under HS code 840490, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, and value of the parts; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the specific part and its intended use, additional certifications or permits might be necessary to ensure compliance with safety or technical standards.
Which common trade agreements offer preferential duty rates for HS code 840490, and what are some examples of these rates?
Several trade agreements can provide preferential duty rates for HS code 840490. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may qualify for duty-free entry (0.00%). Similarly, agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) often provide 'Free' or significantly reduced rates for qualifying goods. Importers must ensure the parts meet the rules of origin stipulated in the relevant trade agreement to benefit from these preferential rates.
What are the key criteria for classifying a component as a 'part' under HS code 840490, as opposed to a complete machine or a different component category?
The classification of a component as a 'part' under HS code 840490 hinges on its specific function and relationship to the auxiliary machinery for boilers or other vapor generators (heading 8404). Generally, a part is an individual item that is essential for the functioning of the complete machine but cannot perform its function independently. It must be specifically designed or adapted for use in heading 8404 machinery. If an item is a standalone functional unit or a general-purpose component not exclusively for this machinery, it may be classified elsewhere.