8403.10.00.00 - Boilers

Heading 8403.10.00.00 specifically classifies central heating boilers, excluding those designed for steam generation as described in heading 8402. These are boilers primarily intended for the circulation of hot water or steam to provide space heating for buildings. They encompass a range of designs, from residential furnaces to larger units for commercial and industrial heating systems, but their core function is the generation and distribution of heat for environmental control.

Within the broader heading 8403, this subcategory is distinguished from its sibling, 8403.90.00.00, which covers only the parts and accessories of central heating boilers. While 8403.10.00.00 pertains to the complete, operational boiler units themselves, 8403.90.00.00 would include components like heat exchangers, burners, pumps, controls, and casings when imported separately.

As this is a leaf node within the HTS database, there are no further subcategories under 8403.10.00.00. Therefore, classification within this heading relies on identifying the unit as a central heating boiler based on its primary purpose of providing space heating. Key considerations for classification include the boiler's design, its capacity, and its intended application in heating systems.