The tariff classification of hydronic boilers from Canada

N363583
August 6, 2026
CLA-2-84:OT:RR:NC:N1:103
CATEGORY: Classification
TARIFF NO.: 8403.10.0000
Andrew Meier De Dietrich Boilers 1090 Fountain St. N Cambridge, ON N3E 1A3 Canada RE: The tariff classification of hydronic boilers from Canada Dear Mr. Meier: In your letter dated July 23, 2026, you requested a tariff classification ruling. The merchandise under consideration is the Absolute Spire series of gas-fired condensing hydronic boilers, which are designed for commercial and industrial hydronic heating applications. This series will have ten model numbers, from SP500 to SP8000, with rated heat outputs ranging from 454 to 7,808 MBH. All model numbers are functionally the same, but differ in physical dimensions and technical specifications, such as maximum gas input, water capacity, and maximum flow rate. Each boiler has a rectangular metal enclosure with removable panels and is equipped with grooved supply and return manifolds for water connections. Beyond these connections, the unit includes openings for a combustion air intake, a drain valve, a condensate drain, a flue vent outlet, and a gas inlet. A touchscreen control system is also mounted on the side of the unit. The main internal components include a stainless-steel water tube heat exchanger/combustion chamber, a diagnostic control panel, and a burner assembly, which incorporates a combustion blower and a gas valve. The applicable subheading for the Absolute Spire series of gas-fired condensing hydronic boilers, will be 8403.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Central heating boilers (other than those of heading 8402) and parts thereof: Boilers.” The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division