Analysis
Subheading 8516.80 covers electric heating resistors, within heading 8516. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8516.80.40 for assembled only with simple insulated former and electrical… (duty-free) and 8516.80.80 for electric heating resistors: other (duty-free).
By Census's concordance, most of its statistical lines are made by Capacitor, Resistor, Coil, Transformer, and Other Inductor Manufacturing (334416). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8516.80 once they fall within heading 8516 (electric instantaneous or storage water heaters and immersion heaters; electric space…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |