HS 851672 Toasters
Quick Answer: Toasters imported under HS 851672 enter the UK at 2.00% ad valorem, the EU at 2.70% ad valorem, and the US at 5.3% ad valorem, with preferential rates available for certain trading partners. This HS code specifically covers electric toasting apparatus for household use, designed to brown bread slices. Importers should be aware of the varying MFN (Most Favored Nation) duty rates across major markets. For the US, a significant number of free trade agreement partners benefit from duty-free entry, a key consideration for supply chain planning. CustomTariffs aggregates this essential trade data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516720000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516720000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516720000 | 5.3% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8516.72?
Imports of Toasters may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 851672 cover?
This subheading covers electric toasters, which are appliances designed for browning slices of bread by radiant heat. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes devices that toast bread, often featuring slots for bread insertion and mechanisms for ejecting the toast. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is for household or commercial toasters, excluding other heating appliances.
What falls outside HS 851672?
The following products are excluded from HS 851672: electric ovens that can perform toasting functions but are primarily designed for baking or roasting, waffle makers, sandwich makers, and other specialized cooking appliances. For instance, a combination microwave oven with a grilling function would not be classified here, nor would a device solely for warming bread. These items are typically classified under other headings within Chapter 85, such as 8516.60 for ovens or 8516.79 for other electric heating appliances.
What are common classification mistakes for HS 851672?
A common error is misclassifying multi-functional kitchen appliances that include a toasting capability but are primarily designed for other cooking methods, such as ovens or grills. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by virtue of being a set of goods put up for retail sale, the classification is determined by the component that gives them their essential character. If toasting is a secondary function of a more complex appliance, it should not be classified under 851672.
How should importers classify products under HS 851672?
The correct procedure for classifying toasters under HS 851672 involves a thorough examination of the product's primary function and design. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes from the WCO. Confirming that the appliance's sole or principal purpose is toasting bread is crucial, and if it has multiple functions, GRI 3 should be applied to determine the essential character.
How is the duty calculated for products under HS 851672?
A typical household electric toaster with a declared customs value of $25.00 and weighing 1.5 kg would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($25.00 × 0.05 = $1.25). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for subheading 8516.72.0000.
Which trade agreements reduce duties for HS 851672?
Several free trade agreements may reduce the applicable duty rate for HS 851672, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible originating goods from certain developing countries. To claim preferential treatment under USMCA, a self-certified origin statement is typically required, while GSP may necessitate a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 851672 (Toasters)?
The Most Favored Nation (MFN) duty rate for toasters (HS 851672) in the United States is 2.70% ad valorem. However, preferential rates may apply under various trade agreements. For example, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), Malaysia (MA), Oman (OM), Peru (PE), and Singapore (SG) may receive duty-free entry (Free). It is crucial to verify the specific origin and applicable trade agreement to determine the correct duty rate. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for definitive rates.
How is the import duty for toasters calculated using HS 851672?
The import duty for toasters under HS 851672 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of toasters has a declared customs value of $10,000 and the MFN duty rate is 2.70%, the import duty would be $10,000 \times 0.0270 = $270.00. If a specific duty (e.g., per unit) were applicable, the calculation would be rate per unit \times number of units.
What classification criteria distinguish toasters (HS 851672) from other heating appliances?
HS code 851672 specifically covers 'Toasters'. The key classification criterion is the primary function of the appliance: to brown slices of bread using radiant heat. Appliances that perform other primary functions, such as ovens (even if they can toast) or grills, would be classified under different headings (e.g., 8516.60 for ovens, 8516.79 for other heating apparatus). The design, heating element type (typically resistive), and intended use are critical for correct classification.
What documentation is typically required for importing toasters under HS 851672?
Standard documentation for importing toasters (HS 851672) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide product specifications, safety certifications (e.g., UL listing for the US market), and potentially a manufacturer's declaration to demonstrate compliance with electrical safety standards. Always confirm specific requirements with the importing country's customs authority.
Which common trade agreements offer preferential duty rates for toasters imported into the US?
Several trade agreements provide preferential duty rates, often including duty-free entry, for toasters (HS 851672) imported into the United States, provided the goods meet the rules of origin. Examples include agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), Malaysia (MA), Oman (OM), Peru (PE), and Singapore (SG). Importers must ensure they have the necessary documentation, such as a valid Certificate of Origin, to substantiate the claim for preferential treatment under these agreements. Consult the USITC's HTSUS for specific details on each agreement's provisions.