8404.90.00.00 - Parts

HTS Code 8404.90.00.00 specifically covers "Parts" for auxiliary plant and condensers used with steam or other vapor power units, as detailed in heading 8404. This classification applies to components, elements, or subassemblies that are designed for integration into the auxiliary plant of boilers (economizers, super-heaters, soot removers, gas recoverers) or into condensers for steam or other vapor power units. These parts, when imported or exported separately, are classified here, provided they do not constitute a complete machine or apparatus of another heading.

This category is distinct from its sibling categories, 8404.10.00 (Auxiliary plant for use with boilers) and 8404.20.00.00 (Condensers for steam or other vapor power units). While the sibling categories cover the complete functional units of auxiliary plant and condensers, 8404.90.00.00 is exclusively for the individual components that make up these units. For instance, a complete economizer unit would fall under 8404.10.00, whereas individual tubes, baffles, or support structures intended for that economizer would be classified under 8404.90.00.00.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification of items under 8404.90.00.00 relies on demonstrating that the goods are indeed designed as parts of the machinery described in the parent heading and are not, by themselves, functional units of a different classification. Consideration will be given to the specific purpose and fitment of the part within the intended auxiliary plant or condenser.