HS 851610 Electric instantaneous or storage water heaters and immersion heaters
Quick Answer: Electric instantaneous or storage water heaters and immersion heaters imported under HS 851610 enter the UK at 2.00%, the EU at 2.70%, and the US at 35% under the MFN rate. This classification covers devices that heat water, including tankless models, storage tanks, and submersible heating elements. Importers should be aware of the significant duty rate difference in the US compared to the EU and UK. According to CustomTariffs data, careful consideration of these varying rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516100000 | — | — | — |
| 8516101100 | 2.00 % | — | — |
| 8516108000 | 2.00 % | — | — |
| 8516108010 | 2.00 % | — | — |
| 8516108090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516100000 | 2.70 % | — | — |
| 8516101100 | 2.70 % | — | — |
| 8516108000 | 2.70 % | — | — |
| 8516108010 | 2.70 % | — | — |
| 8516108090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516100040 | — | — | ["No."] |
| 85161000 | Free | — | — |
| 8516100080 | — | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 851610 cover?
This subheading covers electric instantaneous or storage water heaters and immersion heaters, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. Official interpretations from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes devices designed to heat water using electrical energy, whether for immediate use (instantaneous) or for storage in a tank. Immersion heaters, which are placed directly into the water to heat it, are also specifically included.
What falls outside HS 851610?
The following products are excluded from HS 851610: heating apparatus for central heating systems (typically classified under 8516.29), electric boilers for central heating (8516.29), and electric appliances for cooking or heating food (e.g., ovens, microwaves, toasters, classified under 8516.60). Devices that heat water using other energy sources, such as gas or solar power, are also not covered by this subheading and would be classified elsewhere based on their primary function and energy source.
What are common classification mistakes for HS 851610?
A common error is misclassifying combination units. For instance, an electric water heater that also incorporates a pump or filtration system might be incorrectly classified under 851610 if the primary function is not solely water heating. According to General Interpretative Rule 3(b) of the Harmonized System, goods are classified according to the essential character of the product. If the pumping or filtration function is deemed essential, the classification might shift to a more appropriate heading.
How should importers classify products under HS 851610?
The correct procedure for classifying products under HS 851610 involves a thorough examination of the product's design, function, and primary purpose. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the device heats water electrically and whether it is designed for instantaneous heating, storage, or immersion. Comparing the product's specifications against the descriptive notes and any provided explanatory notes is crucial.
How is the duty calculated for products under HS 851610?
A Bosch Tronic 3000 S electric storage water heater, weighing 25 kg and declared at a customs value of $300 USD, would attract a US duty of $21.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 8516.10.0000). The calculation is: $300 (declared value) × 0.07 (duty rate) = $21.00 (duty amount).
Which trade agreements reduce duties for HS 851610?
Several free trade agreements may reduce the applicable duty rate for HS 851610, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for member countries. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA or a certificate of origin for other agreements, depending on the specific jurisdiction and the value of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 851610 (Electric water heaters)?
Import duty rates for HS code 851610 vary by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 2.70% ad valorem. The EU's TARIC system may have different rates depending on the specific product and origin, often ranging from 0% to 15% ad valorem. The UK's Trade Tariff also shows varied rates. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for an electric water heater under HS 851610 calculated?
Import duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if an electric storage water heater valued at $500 is imported into the US with an MFN duty rate of 2.70%, the duty would be calculated as: $500 (value) * 0.0270 (duty rate) = $13.50. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the calculation basis in the importing country's tariff.
Are there preferential duty rates available for electric water heaters classified under HS 851610 through trade agreements?
Yes, preferential duty rates are often available through various trade agreements. For example, goods originating from countries that are part of the EU Single Market may benefit from duty-free entry into other EU member states. Similarly, goods originating from countries with Free Trade Agreements (FTAs) with the US, such as Mexico or Canada under USMCA, might qualify for reduced or zero duty rates, provided they meet the rules of origin. Importers must possess valid proof of origin documentation to claim these preferential rates.
What documentation is typically required for importing electric water heaters under HS 851610?
Standard import documentation for HS 851610 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the product's origin, additional documents may be required. This could include a certificate of origin to claim preferential treatment, safety compliance certificates (e.g., CE marking for the EU, UL certification for North America), and potentially specific import licenses or permits. It is crucial to check the importing country's specific requirements to avoid delays.
What distinguishes an 'electric instantaneous water heater' from an 'electric storage water heater' for HS 851610 classification?
The primary distinction lies in their heating mechanism and storage capacity. Electric instantaneous water heaters (also known as tankless or on-demand heaters) heat water as it flows through the unit, providing hot water immediately without a storage tank. Electric storage water heaters utilize an insulated tank to store a volume of pre-heated water, ready for use. Both fall under HS 851610, but understanding this difference can be important for specific product regulations or potential subheadings within the 8516.10 code that might exist in certain national tariffs.