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GOODS ACROSS BORDERS

HS HEADING 8403

Central heating boilers; excluding those of heading no. 8402

In plain English

This heading covers central heating boilers, specifically excluding those classified under a different category. The goods are divided into two groups: the boilers themselves and the parts designed for these central heating boilers. Both categories exclude items from the other specified heading.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8403.10

Boilers; central heating boilers (excluding those of heading no. 8402)

8403.90

Boilers; parts of central heating boilers (excluding those of heading no. 8402)

Chapter 84 classification notes

One of the largest chapters by trade value. Many IT products duty-free under the ITA (Information Technology Agreement). Dual-use export controls apply to certain machinery. Parts often classified under the same heading as the complete machine.

Frequent misclassification in this chapter

Many importers confuse Chapter 84 (mechanical) and Chapter 85 (electrical). A device with both elements usually classifies by principal function. Computer peripherals may classify separately from the computer itself.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 84

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog