HS Code Detail
851680 Chapter 85 · Electronics Electric heating resistors and other heating apparatus
Six-digit subheading in Electronics, chapter 85 of the Harmonized System, priced here for 3 destination markets.
Anatomy of 851680
You will declare against a longer local code that begins 851680: ten digits in the United States, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 3 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 3 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 0% | 5% |
| 🇺🇸United States | 0% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 851680 into Canada
An illustrative consignment of 851680 invoiced at CAD 2,000.00, priced in CAD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | CAD 2,000.00 |
| International freight | CAD 120.00 |
| Cargo insurance | CAD 30.00 |
| Value the duty is charged on, FOB basis | CAD 2,000.00 |
| Duty at 0% | CAD 0.00 |
| Canada tax at 5%, charged on the value plus the duty | CAD 100.00 |
| Total, before commercial charges | CAD 2,250.00 |
And if the consignment were small
Canada relieves customs duties and taxes on consignments at or under CAD 20. The 851680 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly CAD 20 with no freight would be charged CAD 0.00 of duty and CAD 0.00 of tax, a total of CAD 20.00. The rate on the 851680 row has not changed; only the charge is relieved.
Selling rather than buying? CAD 2,250.00 is what your buyer in Canada pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Canada sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 851680 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 851680 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8516.80 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=85&to=86&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 8516.80.40.00 Free; 8516.80.80.00 Free
- 🇨🇦CA
- MFN for 851680 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch85-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 0%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 8516.80.00 Free
- 🇦🇺AU
- MFN for 851680 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-85 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 8516.80.00 5%
Markets with no figure recorded
United Kingdom: No United Kingdom figure is recorded for 8516.80. Only one of the two official readings completed, and one reading has never been enough here. The page shows no rate for this market rather than an unsourced one.
Germany: No Germany figure is recorded for 8516.80. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Portugal: No Portugal figure is recorded for 8516.80. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Re-check first: This is the residual line for electric heating apparatus, so a product answering to any of the appliances named earlier in the heading belongs there instead. Both United States lines recorded here are free.
What falls under 851680
- Electric heating resistors
- Heating elements, cartridge and tubular heaters, and resistance wire assemblies made to heat
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
851660: Complete cooking appliances
This subheading covers the heating element as a component, not the appliance built around it. A hob is an appliance of 8516.60 and the element inside it, imported as a spare or for assembly, is a heating resistor of 8516.80.
854442: Cables and conductors
A resistance wire assembly made to produce heat is a heating resistor, while a conductor made to carry current with as little loss as possible is a cable. Both are wire with terminations, and what the article is designed to do separates them.
Classification & cost note
Heating resistors are a component subheading sitting inside a heading otherwise full of finished appliances, which is why they are so often declared as whatever they were destined to become. The rule that governs it is the ordinary one for parts in Section XVI: an article named by its own heading goes there, and a heating resistor is named, so it does not fall to be treated as a part of the appliance it heats. That holds whether the element is imported for original assembly or as a service spare. The practical consequence for anyone importing spares is the same as elsewhere in electronics: a repair consignment described uniformly on the invoice usually needs several lines, because thermostats, switches, seals and elements are each named in different places and none of them travels under the appliance code.
Typical products: Cartridge and tubular heating elements · Immersion heater elements · Silicone and foil heating mats · Resistance wire heating assemblies · Element assemblies supplied as appliance spares · Open coil heating elements for equipment
What the notes to section XVI say
Chapter 85 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, where a section note governs every chapter in the section and applies before the heading notes below; the 6 reaching chapter 85 name no heading this site holds a code under, and they are quoted whole on the chapter 85 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08.
What the nomenclature says about heading 8516
851680 is a subheading of 8516, electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 , and this site holds 4 other codes under the same heading, which every rule below governs equally.
No numbered note to chapter 85 takes heading 8516 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 85 page.
One further note to chapter 85 names heading 8516 from elsewhere in its own text, usually to send goods into it or away from it, and the sentence that names it is quoted below.
Note 4 to chapter 85, which is about something else
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes-dryers (heading 8421), dishwashing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).
Read from the notes to chapter 85 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8516, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 85 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 851680
Is a heating element classified with the appliance it fits?
No. Heating resistors are named in their own subheading, so an element takes 8516.80 whether it is imported for assembly or as a spare, rather than following the oven or kettle it belongs to.
What separates a heating element from a cable?
What the article is designed to do. A heating resistor is made to convert current into heat; a cable is made to carry current with minimal loss. Both are wire with terminations, so the design intent is the test.
Can a spares shipment use one code?
Rarely. Elements, thermostats, switches and seals are each named in different places in the tariff, so a repair consignment normally needs several lines however uniformly the invoice describes it.
Related codes in Chapter 85
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