HS 851679 Other
Quick Answer: Electrical heating apparatus imported under HS 851679 enters the UK at rates up to 2.70%, the EU at 2.70%, and the US at 2.7% or free for qualifying trade agreements, with a potential 40% rate. This residual classification applies to electrical heating equipment not specified elsewhere in heading 8516, such as electric fondue sets, electric grills, and electric waffle makers. Importers should carefully review specific product descriptions against the detailed tariff schedules of the destination country, as the "other" designation often requires precise determination. CustomTariffs aggregates this data, highlighting the importance of accurate classification to avoid potential duties and penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516790000 | — | — | — |
| 8516797000 | — | — | — |
| 8516797010 | 2.70 % | — | — |
| 8516797090 | 2.00 % | — | — |
| 8516792000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516790000 | 2.70 % | — | — |
| 8516792000 | 2.70 % | — | — |
| 8516797000 | 2.70 % | — | — |
| 8516797010 | 2.70 % | — | — |
| 8516797090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516790000 | 2.7% | 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 8516.79?
Imports of Other 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, and 15 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 to Classify This HS Code?
What products does HS 851679 cover?
This subheading covers "other" electrical appliances for heating liquids or foodstuffs, and other electrical kitchen or household appliances, not elsewhere specified within heading 8516. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category is a residual one for items that perform heating functions for food or liquids or general household tasks but do not fit into more specific subheadings like electric kettles, toasters, or microwave ovens. Examples include electric fondue sets, electric crepe makers, and certain types of electric food warmers.
What falls outside HS 851679?
The following products are excluded from HS 851679: appliances specifically enumerated in other subheadings of heading 8516, such as electric instantaneous or storage water heaters (8516.10), electric space heating apparatus (8516.2x), electric hair dryers (8516.31), electric smoothing irons (8516.40), electric fans (8509.89), electric ovens and cookers (8516.60), and microwave ovens (8516.50). Additionally, non-electrical heating appliances or kitchenware are classified elsewhere. For instance, a gas fondue set would not fall under this heading.
What are common classification mistakes for HS 851679?
A common error is misclassifying appliances that have a primary function other than heating liquids or food, or general household tasks. For example, an appliance that primarily cooks or bakes, even if it uses electrical heating elements, might be more appropriately classified under a specific oven subheading if such a provision exists. Adherence to General Rule of Interpretation (GRI) 3(b) for goods put up in sets, or GRI 3(c) for residual classification, is crucial. Misinterpreting the "other" nature of this subheading, leading to the inclusion of items with more specific classifications, is a frequent pitfall.
How should importers classify products under HS 851679?
The correct procedure for classifying products under HS 851679 involves a thorough examination of the appliance's primary function and a comparison against the descriptive notes of heading 8516 and its subheadings. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to determine if a more specific classification exists. If the appliance is an electrical heating device for liquids or food, or a general electrical kitchen/household appliance, and does not fit any other subheading within 8516, then 8516.79 is the appropriate classification.
How is the duty calculated for products under HS 851679?
A specific electric fondue set weighing 1.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 1.7% ad valorem, applied to the declared customs value: 1.7% of $50.00 = $0.85. However, if the fondue set were classified under a specific provision that also had a per-unit duty, the calculation would differ. For this example, assuming a 1.7% ad valorem rate for 8516.79 in the USITC Harmonized Tariff Schedule, the duty is $0.85. (Note: Actual rates vary and require specific product details and country of origin). For a hypothetical scenario with a specific rate, if the MFN duty were $1.00 per unit, the duty would be $1.00.
Which trade agreements reduce duties for HS 851679?
Several free trade agreements may reduce the applicable duty rate for HS 851679, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement. For CPTPP, a certificate of origin is usually required, with specific forms varying by member state.
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FAQ
What is the general import duty rate for HS code 851679?
The Most Favored Nation (MFN) duty rate for HS code 851679, which covers 'Other electro-thermic appliances' not specified elsewhere in heading 8516, can vary. For instance, under the US Harmonized Tariff Schedule (HTS), the MFN rate is often 2.70% ad valorem. It is crucial to consult the latest HTSUS or relevant national tariff schedule for the precise rate applicable at the time of import, as these rates can be subject to change.
How are preferential duty rates applied to HS 851679 under trade agreements?
Many trade agreements offer preferential duty rates for goods classified under HS 851679. For example, the US HTSUS lists 'Free' duty rates for imports originating from countries with which the US has specific trade agreements (e.g., Australia (AU), Chile (CL), South Korea (KR), Singapore (SG)). To claim preferential treatment, importers must provide proof of origin, such as a Certificate of Origin, and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Always verify the specific requirements for each agreement.
What are the classification criteria for goods under HS 851679?
HS code 851679 is a residual category for electro-thermic appliances not specifically enumerated under other subheadings of 8516. This includes appliances for domestic or similar uses, such as electric fondue sets, electric grills, electric sandwich-makers, electric waffle-makers, electric popcorn poppers, and electric raclette grills, provided they are not elsewhere specified. The key criterion is that the appliance must be electro-thermic (using electricity to generate heat) and not fall under more specific classifications like electric heating resistors, electric instantaneous or storage water heaters, electric hair-dressing apparatus, or electric space heating apparatus.
How is the import duty for HS 851679 calculated? Provide an example.
Import duty for HS 851679 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 2.70% and you import electric fondue sets with a declared customs value of $10,000, the duty would be calculated as: $10,000 (Value) × 0.027 (Duty Rate) = $270.00. Some specific items or preferential rates might involve specific duties (per unit) or a combination, so always confirm the applicable duty calculation method.
What documentation is typically required for importing goods under HS 851679?
Standard documentation for importing goods under HS 851679 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, and whether preferential rates are claimed, additional documents may be necessary. This can include a Certificate of Origin to prove the goods' nationality for trade agreement purposes, and potentially product-specific certifications or declarations related to electrical safety standards (e.g., CE marking for the EU, UL listing for the US) to ensure compliance with import regulations. Always consult the customs authority of the importing country for a definitive list.