Analysis
HTS 8516.60.40 covers cooking stoves, ranges and ovens under heading 8516 (electric instantaneous or storage water heaters and immersion heaters; electric space…). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 5.3%. Compared with 8516.72.00 (other electrothermic appliances: toasters), which pays 5.3%, a misclassification either way moves the duty by 5.3 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
The normal trade relations rate here is zero, shared by about 58% of the 624 tariff lines in chapter 85, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The ten-digit suffixes separate microwave oven combinations, portable, of a maximum width not exceeding 70…, containing a gas fueled cooktop and containing a radiant heated cooktop. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8516.60.40.60 | Microwave oven combinations | No. | 335220 |
| 8516.60.40.70 | Portable | No. | 335220 |
| 8516.60.40.74 | Of a maximum width not exceeding 70 centimeters | No. | 335220 |
| 8516.60.40.78 | Containing a gas fueled cooktop | No. | 335220 |
| 8516.60.40.82 | Containing a radiant heated cooktop | No. | 335220 |
| 8516.60.40.86 | Other | No. | 335220 |
Neighbouring 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% |
| 8516.60.60 | 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% |