HS 851680 Electric heating resistors
Quick Answer: Electric heating resistors imported under HS 851680 enter the UK at 2.00%, the EU at 2.70%, and the US at rates ranging from Free to 35%. This HS code encompasses electrical resistors specifically designed for generating heat, such as those found in appliances like toasters, ovens, and industrial heating equipment. Importers should note the significant duty rate variation in the US, which may necessitate careful product classification or consideration of specific trade agreements. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516802000 | — | — | — |
| 8516800000 | — | — | — |
| 8516802010 | — | — | — |
| 8516802090 | 2.00 % | — | — |
| 8516808000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516800000 | — | — | — |
| 8516802000 | — | — | — |
| 8516802010 | — | — | — |
| 8516802020 | 2.70 % | — | — |
| 8516802090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8516808000 | Free | — | ["No."] |
| 851680 | — | — | — |
| 8516804000 | Free | — | ["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 851680 cover?
This subheading covers electric heating resistors, which are components designed to generate heat when an electric current passes through them. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes bare resistors and those enclosed in insulating material, intended for use in various heating appliances. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system further clarify that these are typically made of resistive materials like nichrome wire or carbon, often shaped into coils or elements for direct integration into equipment.
What falls outside HS 851680?
The following products are excluded from HS 851680: electric heating apparatus that incorporate resistors as part of a complete functional unit, such as electric ovens (HS 8516.60) or immersion heaters (HS 8516.80.0000, which is a specific sub-category for resistors themselves, not complete appliances). Also excluded are components that generate heat through other means, like induction heating elements, or those that are primarily for lighting purposes, even if they produce some heat. For instance, incandescent light bulbs, despite generating heat, are classified under HS 8539.
What are common classification mistakes for HS 851680?
A common error is misclassifying complete electric heating appliances as mere resistors. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is a composite good or made up of different materials, GRI 3 often applies. For example, an electric kettle with an integrated heating element is a complete appliance (HS 8516.79) and not just an electric heating resistor (HS 8516.80).
How should importers classify products under HS 851680?
The correct procedure for classifying products under HS 851680 involves a detailed examination of the product's primary function and construction. Importers and customs brokers must determine if the item is solely an electric heating resistor or a complete heating appliance. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO Explanatory Notes is crucial. If the product is a standalone heating element designed for integration, HS 851680 is likely appropriate.
How is the duty calculated for products under HS 851680?
A batch of 1,000 electric heating resistors, each weighing 0.05 kg and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 7.0% = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8516.80.0000.
Which trade agreements reduce duties for HS 851680?
Several free trade agreements may reduce the applicable duty rate for HS 851680, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for qualifying goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 851680 (Electric heating resistors)?
Import duty rates for HS code 851680 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 origin and specific product. The UK Trade Tariff also lists specific rates. It is crucial to consult the relevant national tariff schedule for the most accurate and up-to-date duty rates applicable to your import destination.
How is the import duty for electric heating resistors calculated? Can you provide an example?
Import duty for electric heating resistors is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import electric heating resistors valued at $10,000 USD and the MFN duty rate is 2.70%, the duty would be calculated as: $10,000 (value) × 0.0270 (duty rate) = $270.00 USD. Always ensure your customs value is correctly determined according to the WTO Valuation Agreement.
What are the key classification criteria for HS code 851680?
HS code 851680 covers 'Electric heating resistors,' which are devices designed to convert electrical energy into heat through the process of electrical resistance. This includes elements or components specifically manufactured for use in electric heating apparatus, such as those found in industrial furnaces, domestic appliances (like toasters or ovens), or heating systems. The key criterion is that the primary function is electrical resistance heating. Items that generate heat through other means (e.g., induction) or are part of a more complex apparatus not solely dedicated to resistance heating may fall under different HS codes.
Are there preferential duty rates available for electric heating resistors under trade agreements?
Yes, preferential duty rates may be available for electric heating resistors depending on the country of origin and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation might qualify for reduced or zero duty rates. Importers must ensure they meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation (e.g., Certificate of Origin) to claim preferential treatment. Always verify eligibility with the customs authorities of the importing country.
What documentation is typically required when importing electric heating resistors under HS code 851680?
Standard documentation for importing electric heating resistors (HS 851680) includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Some jurisdictions might also require safety certifications or declarations to ensure compliance with electrical product standards. It is advisable for importers and customs brokers to consult the specific import requirements of the destination country's customs authority.