8403.10.00.00

Boilers

Central heating boilers (other than those of heading 8402) and parts thereof

Unit: No. Heading: 8403 Chapter: 84 As of May 1, 2026

Duty rates

Column 1 (General / MFN)

Free

Column 2 (Non-NTR)

45%

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

9903.82.03

15.0%

Except for articles classifiable in chapters 72, 73, 74 or 76, articles where the weight of the applicable metal is less than 15 percent of the weight of the imported article, as provided for in subdivision (c) of U.S. note 16 to this subchapter

Effective from April 6, 2026

9903.82.05

The duty provided in the applicable subheading + 15%

Derivative aluminum or steel articles the product of the United Kingdom, as provided for in subdivisions (c)(vi)–(vii) and (d) of U.S. note 16 to this subchapter

Applies to origin: GB

Effective from April 6, 2026

9903.82.06

The duty provided in the applicable subheading + 10%

Except as provided for in headings 9903.82.15 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(ii), (iv), (vi)–(viii) and (e) of U.S. note 16 to this subchapter

Effective from April 6, 2026

9903.82.09

The duty provided in the applicable subheading + 25%

Except as provided for in headings 9903.82.16 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) of U.S. note 16 to this subchapter

Effective from April 6, 2026

9903.82.13

No change

Motorcycle parts, as provided for in subdivision (g) of U.S. note 16 to the subchapter

Effective from April 6, 2026

9903.82.15

The duty provided in the applicable subheading + 10%

Articles of copper and derivative steel the product of the Russian Federation, as provided for in subdivisions (c)(iv), (vii), (viii) and (e) of U.S. note 16 to this subchapter

Applies to origin: RU

Effective from April 6, 2026

9903.82.16

The duty provided in the applicable subheading + 25%

Articles of copper and derivative steel the product of the Russian Federation, as provided for in subdivisions (c)(vii)–(viii) of U.S. note 16 to this subchapter

Applies to origin: RU

Effective from April 6, 2026

9903.88.15

LIST_3

The duty provided in the applicable subheading + 7.5%

Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Applies to origin: CN

Effective from September 24, 2018

Related CBP rulings

N285323 May 8, 2017

The tariff classification of residential boilers from Europe.

The Wood Gasifying Boiler Attack comes in six models: Model Line 9000, Model Line 8000, Model Line 7000, Model Line 6000, Model Line 5000 and Model Line 3000. The products are used to heat residential environments, such as houses, cottages,

N285253 April 28, 2017

The tariff classification of residential boilers.

Literature for two types of residential boilers that heat up to a temperature of 1000 Celsius was provided. The Twin Bio models TB 12, TB 16, and TB 24, is a steel biomass boiler that burns oats and pellets. It primarily consists of a centr

I88421 December 11, 2002

The tariff classification of boiler parts from China

As such, the plates, presented unassembled, are identifiable as parts of boilers.

I82429 May 28, 2002

The tariff classification of wood chip fired central heating boiler from Finland.

Literature you have provided indicates that the wood chip fired central heating system consists essentially of a chip silo, auger, burner head and boiler. The geared motor driven auger transports the wood chips from the silo to the attached

G88016 March 20, 2001

The tariff classification of oil-fired boiler heating systems for ships from the Netherlands

The B-Series Heating Systems (boilers) with integrated calorifier control are designed to generate heat for the heating of water for a central heating system. The boilers of this series heat the boiler water by means of a pressure jet burne

B80087 December 19, 1996

The tariff classification of automatic three pass boilers from Canada

The Automatic Three Pass Boilers feature gas, oil or dual fuel firing. These boilers are of the firetube type. Each boiler is designed to either generate steam or hot water. Units are not interchangeable. Literature indicates that the type

813855 September 14, 1995

The tariff classification of wood fired hot water boilers from Canada.

The tariff classification of wood fired hot water boilers from Canada.

877467 August 24, 1992

The tariff classification of heaters and boilers from Canada

The tariff classification of heaters and boilers from Canada

877412 August 24, 1992

The tariff classification of heaters and boilers from Canada

The tariff classification of heaters and boilers from Canada

Other codes in heading 8403

View all codes in heading 8403 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 8403.10.00.00 from each major US trading partner.

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