Both back-pressure and condensing steam turbines for non-marine applications fall under this heading when they are not more specifically classified elsewhere. The distinction between turbine types is commercially important for engineering specifications but does not typically create a separate classification split at this SITC level. Importers should document the turbine's rated output, operating pressure, and intended application.

CBP's dutiable value is generally limited to the price of the imported merchandise itself; non-dutiable elements such as installation services, engineering fees, and post-importation software licenses may be deducted if separately itemized in the contract. Importers should structure contracts and invoices to clearly separate dutiable goods from non-dutiable services to avoid overpaying duties on large capital equipment transactions.