HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8516100040 | Doc | 37.5% | CN | US | 2025-05-12 |
8516100000 | Doc | Error | CN | US | 2025-05-12 |
8403900000 | Doc | 37.5% | CN | US | 2025-05-12 |
8419110000 | Doc | 55.0% | CN | US | 2025-05-12 |
Declaration Analysis: WATER HEATER – HS Code Classification & Tax Implications
This report details the classification and tax implications for the declared “WATER HEATER” based on the provided HS codes. We will break down each code, explain its meaning, and outline the associated tariffs.
Understanding HS Codes:
HS (Harmonized System) codes are internationally standardized codes used to classify traded products. The first six digits are generally consistent worldwide, while additional digits are used for more specific categorization at the national level.
1. HS Code: 8516.10.00.40 – Electric Instantaneous or Storage Water Heaters (Specific Type)
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmission or reproduction apparatus, and parts and accessories of such articles.
- 16: Electrical heating apparatus and equipment for domestic purposes; electric flat irons; electrothermic hairdressing apparatus; shaving, hair-cutting, manicure or pedicure apparatus, with or without electric motor; electric tooth brushes.
- 10: Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof.
- 00.40: Specifically refers to Electric instantaneous or storage water heaters and immersion heaters - Storage water heaters.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post April 2, 2025: Additional Tariff increases to 30%
- Total Tax: 37.5%
2. HS Code: 8516.10.00.00 – Electric Instantaneous or Storage Water Heaters (General)
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmission or reproduction apparatus, and parts and accessories of such articles.
- 16: Electrical heating apparatus and equipment for domestic purposes; electric flat irons; electrothermic hairdressing apparatus; shaving, hair-cutting, manicure or pedicure apparatus, with or without electric motor; electric tooth brushes.
- 10: Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof.
- 00.00: Specifically refers to Electric instantaneous or storage water heaters and immersion heaters - Electric instantaneous water heaters: Other.
Tax Implications:
- Tax Information Retrieval Failed: Currently, tax information for this specific HS code is unavailable. This requires further investigation with the customs authorities to determine the applicable tariff rates.
3. HS Code: 8403.90.00.00 – Parts of Central Heating Boilers
- 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
- 03: Central heating boilers (other than those of heading 8402) and parts thereof.
- 90.00.00: Parts of central heating boilers.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post April 2, 2025: Additional Tariff increases to 30%
- Total Tax: 37.5%
4. HS Code: 8419.11.00.00 – Instantaneous Gas Water Heaters
- 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
- 19: Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes.
- 11.00.00: Instantaneous or storage water heaters, nonelectric - Instantaneous gas water heaters.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff increases to 30%
- Total Tax: 55.0%
Important Considerations & Recommendations:
- Material Verification: The HS code classification can be affected by the materials used in the water heater (e.g., stainless steel, copper, plastic). Please verify the exact material composition.
- Unit Price: The unit price of the water heater may influence the applicable tariff rates.
- Certification Requirements: Depending on the destination country, specific certifications (e.g., safety standards, energy efficiency) may be required for importing water heaters. Please confirm the necessary certifications.
- HS Code 8516.10.00.00: Due to the "Failed to retrieve tax information" status, it is crucial to contact customs authorities to obtain the correct tariff rates for this HS code.
- April 2, 2025 Tariff Changes: Be aware of the upcoming tariff increases on April 2, 2025, and factor this into your import planning.
Disclaimer: This analysis is based on the information provided and is for general guidance only. It is recommended to consult with a qualified customs broker or import specialist for accurate and up-to-date information specific to your import situation.