Analysis
HTS 8516.72.00 covers other electrothermic appliances: toasters under heading 8516 (electric instantaneous or storage water heaters and immersion heaters; electric space…).
Within this group the rate runs from duty-free to 3.9%. Compared with 8516.90.80 (parts for the cooking stoves, ranges and ovens of subheading…), which pays duty-free, a misclassification either way moves the duty by 5.3 percentage points.
The general duty rate is 5.3% of the customs value, which is among the highest the rates in chapter 85 (97th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 40%, 7.5 times the general rate.
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% |
| 8516.60.40 | 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% |
| 8516.79.00 | 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% |