Product classification
HS code for Superheaters: 8404.10
Boilers, auxiliary plant, for use with boilers of heading no. 8402 or 8403 (e.g. economisers, super-heaters, soot removers, gas recoverers).
Classification of superheaters under HS 8404.10
Superheaters are classified under HS code 8404.10. This classification is determined by the function of the equipment as an auxiliary plant for steam or other vapor generating boilers. Heading 8404 covers apparatus used with boilers of heading 8402 (water tube or fire tube boilers) or 8403 (central heating boilers). A superheater is a device that increases the temperature of saturated steam, transforming it into superheated steam, which is more efficient for driving turbines. Because the superheater is an auxiliary component that works in conjunction with a boiler system rather than being a standalone heat exchanger or the boiler itself, it is specifically named in the Explanatory Notes for heading 8404. The classification remains 8404.10 whether the superheater is imported as a separate unit or as part of a collection of auxiliary equipment like economizers or air preheaters.
- Covers
- Convection superheaters
- Radiant superheaters
- Pendant-type superheater banks
- Steam-to-steam superheaters
- Integral boiler superheater assemblies
- Also under 8404.10
- GE Power economizers
- Siemens Energy superheaters
- Clyde Bergemann soot blowers
- Babcock & Wilcox air preheaters
Codes often confused with 8404.10
Common mistake. Superheaters are often misclassified under HS code 8402.11 or 8402.12, which are the codes for the actual boilers. While superheaters are often physically located inside the boiler casing, they are considered auxiliary plants and should be separated for classification purposes if shipped as distinct components. Another common error is using HS code 8419.50 for heat exchangers. While a superheater does exchange heat, the specific provision for boiler auxiliary plants in 8404 takes precedence over the general heat exchanger category in 8419, following the principle that specific descriptions override general ones.
Top exporters and importers of HS 840410 (the code used for superheaters), 2025
In 2025, the largest exporter of HS 840410 (the code used for superheaters) in UN Comtrade data was China, with 36% of world exports; the largest importer in UN Comtrade data was the United States, with 9.9% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 840410, not only superheaters.
Top exporters 2025 · share of world exports
- 1 China $194M 36% of world exports
- 2 Italy $47M 8.7% of world exports
- 3 Germany $45M 8.3% of world exports
World total: $540M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $49M 9.9% of world imports
- 2 France $33M 6.7% of world imports
- 3 United Kingdom $29M 5.9% of world imports
World total: $495M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for superheaters
Brazil splits HS 8404.10 into 2 NCM codes. Pick the one that matches your product:
- 8404.10.10Auxiliary plant, steam/super-heated water boilers
- 8404.10.20Auxiliary plant for central heating boilers
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about superheaters
What is the HS code for Superheaters?
The HS code for Superheaters is 840410 (Boilers; auxiliary plant, for use with boilers of heading no. 8402 or 8403 (e.g. economisers, super-heaters, soot removers, gas recoverers)).
How do I classify Superheaters for customs?
Superheaters is classified under HS code 840410 — Boilers; auxiliary plant, for use with boilers of heading no. 8402 or 8403 (e.g. economisers, super-heaters, soot removers, gas recoverers). This is a 6-digit subheading level code.
What is the HS code for a superheater?
The HS code for superheaters used as auxiliary plants for boilers is 8404.10.
Are superheaters classified differently if they are for central heating?
No, heading 8404 covers auxiliary plants for both power-generating boilers (8402) and central heating boilers (8403), so 8404.10 remains the primary code.
Which countries are the top exporters of superheaters (HS 840410)?
In 2025, the top exporters of HS 840410 (the code used for superheaters) in UN Comtrade data were China ($194M, 36% of world exports), Italy ($47M) and Germany ($45M). World exports came to about $540M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of superheaters (HS 840410)?
In 2025, the top importers of HS 840410 (the code used for superheaters) in UN Comtrade data were the United States ($49M, 9.9% of world imports), France ($33M) and the United Kingdom ($29M). World imports came to about $495M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Superheaters the same in all countries?
The base HS code 840410 for Superheaters is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for superheaters in Brazil?
Brazil splits HS 840410 into 2 NCM codes, so the right one for superheaters depends on the product's details: 8404.10.10 (Auxiliary plant, steam/super-heated water boilers), 8404.10.20 (Auxiliary plant for central heating boilers).