8403.90.00.00 - Parts

This category, HTS 8403.90.00.00, encompasses all parts and accessories specifically designed for use with central heating boilers, excluding those covered under heading 8402. These parts are crucial components that enable the proper functioning, maintenance, and repair of central heating boiler systems, serving purposes such as heat exchange, water circulation, combustion control, and safety mechanisms. Examples of items falling within this classification include heat exchangers, pumps, fans, valves, igniters, and control panels, provided they are not complete boilers themselves.

Distinguishing this category from its sibling, 8403.10.00.00 (Boilers), is straightforward: 8403.10.00.00 exclusively covers the complete central heating boilers themselves, whereas 8403.90.00.00 pertains only to the individual components and replacement parts that make up these boilers or are integral to their operation. Therefore, if an item is a functional boiler, it would be classified under 8403.10.00.00. If it is a component or accessory intended for such a boiler, it falls under 8403.90.00.00.

As a leaf node within the HTS classification structure, HTS 8403.90.00.00 does not have further subcategories. Classification within this heading relies on the determination that the item is indeed a part or accessory intended for central heating boilers of heading 8403 and is not a self-contained functional unit classified elsewhere. The specific function and form of the part, and its explicit relationship to the operation of a central heating boiler, are the primary criteria for its classification here.