HS 851660 Other ovens; cookers, cooking plates, boiling rings; grillers and roasters

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What products does HS 851660 cover?

This subheading covers a range of electrical heating appliances used for cooking and food preparation, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. Specifically, it includes "Other ovens; cookers, cooking plates, boiling rings; grillers and roasters" that are not elsewhere specified within heading 8516. This encompasses items like electric countertop ovens, portable induction cooktops, electric griddles, and specialized roasters, provided they function primarily through electrical resistance heating or electromagnetic induction for cooking purposes, as detailed in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC database.

What falls outside HS 851660?

The following products are excluded from HS 851660: appliances that are primarily designed for other heating purposes, such as industrial furnaces (classified elsewhere, often in Chapter 84), or those that are not electrically heated, like gas stoves (typically classified in Chapter 73 or 74). Also excluded are microwave ovens (HS 851650), which operate on a different heating principle, and portable electric heating appliances for domestic use not for cooking, such as electric heaters (HS 851629). The key distinction is the primary function of cooking or food preparation via electrical heating.

What are common classification mistakes for HS 851660?

A common error is misclassifying combination appliances or those with auxiliary functions. For instance, a multi-functional kitchen appliance that includes a microwave function alongside a convection oven might be incorrectly classified solely under 851660 if the microwave component is dominant. According to General Interpretative Rule (GIR) 3(b), when goods are presented in sets, classification is determined by the component that gives them their essential character. Importers must carefully assess the primary function and dominant characteristic of the appliance.

How should importers classify products under HS 851660?

The correct procedure for classifying products under HS 851660 involves a systematic approach. First, identify the primary function of the appliance, which must be cooking or food preparation using electrical heating. Next, consult the official WCO Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or EU TARIC, to confirm the product's description aligns with the subheading's scope. If the appliance has multiple functions, determine the essential character, often by considering which function is most prominent or provides the core utility.

How is the duty calculated for products under HS 851660?

A specific example: an electric countertop convection oven weighing 15 kg and declared at a customs value of $250 USD, imported into the United States. The Most Favored Nation (MFN) duty rate for this item under USITC HTS code 8516604000 is 3.5% ad valorem. Therefore, the duty calculation would be 3.5% of $250 USD, resulting in a duty of $8.75. This is calculated using the ad valorem rate applied to the declared customs value as published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 851660?

Several free trade agreements may reduce the applicable duty rate for HS 851660, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or existing preferential arrangements could offer reduced rates. To claim preference under USMCA, a valid origin declaration is required. For goods from certain developing countries under the Generalized System of Preferences (GSP), a Form A certificate of origin is typically needed.

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