HTS heading · chapter 85
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof
Analysis
Heading 8516 of the Harmonized Tariff Schedule covers electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling…. It divides into 14 six-digit subheadings and 28 eight-digit tariff lines, with 43 ten-digit statistical suffixes below them.
14 of its 28 lines with a percentage rate are duty-free at the general rate (50%) and 14 are dutiable, from duty-free up to 5.3%. The median line pays 1%.
The spread of 5.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.3%, applies to 8516.72.00 (other electrothermic appliances: toasters).
The largest subheadings are 8516.90 (parts, 12 lines), 8516.40 (electric flatirons, 2 lines), 8516.60 (other ovens; cooking stoves, ranges, cooking…, 2 lines) and 8516.80 (electric heating resistors, 2 lines).
By Census's concordance, most of its statistical lines are made by Small Electrical Appliance Manufacturing (335210), Major Household Appliance Manufacturing (335220) and Commercial and Service Industry Machinery Manufacturing (33331). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8516.10.00 | Electric instantaneous or storage water heaters and immersion heaters | Free |
| 8516.21.00 | Storage heating radiators | Free |
| 8516.29.00 | Electric space heating apparatus and electric soil heating apparatus: other | 3.7% |
| 8516.31.00 | Electrothermic hairdressing or hand-drying apparatus: hair dryers | 3.9% |
| 8516.32.00 | Electrothermic hairdressing or hand-drying apparatus: other hairdressing apparatus | 3.9% |
| 8516.33.00 | Hand-drying apparatus | Free |
| 8516.40.20 | Electric flatirons: travel type | Free |
| 8516.40.40 | Electric flatirons: other | 2.8% |
| 8516.50.00 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: microwave ovens | 2% |
| 8516.60.40 | Cooking stoves, ranges and ovens | Free |
| 8516.60.60 | Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: other | 2.7% |
| 8516.71.00 | Coffee or tea makers | 3.7% |
| 8516.72.00 | Other electrothermic appliances: toasters | 5.3% |
| 8516.79.00 | Other electrothermic appliances: other | 2.7% |
| 8516.80.40 | Assembled only with simple insulated former and electrical connections, used for anti-icing or deicing | Free |
| 8516.80.80 | Electric heating resistors: other | Free |
| 8516.90.05 | Of heaters or heating apparatus of subheading 8516.10, 8516.21 or 8516.29 | 3.7% |
| 8516.90.15 | Housings for the hand-drying apparatus of subheading 8516.33 | 3.9% |
| 8516.90.25 | Housings and steel bases for the electric flatirons of subheading 8516.40 | 3.9% |
| 8516.90.35 | Assemblies, incorporating more than one of the following: cooking chamber; structural supporting chassis; door; outer case | Free |
| 8516.90.45 | Printed circuit assemblies | Free |
| 8516.90.50 | Parts for the microwave ovens of subheading 8516.50: other | Free |
| 8516.90.55 | Cooking chambers, whether or not assembled | Free |
| 8516.90.65 | Top surface panels with or without heating elements or controls | Free |
| 8516.90.75 | Door assemblies, incorporating more than one of the following: inner panel; outer panel; window; insulation | Free |
| 8516.90.80 | Parts for the cooking stoves, ranges and ovens of subheading 8516.60.40: other | Free |
| 8516.90.85 | Housings for toasters | 3.9% |
| 8516.90.90 | Parts: other | 3.9% |