8516.10.00.40 - Storage water heaters

This HTS classification, 8516.10.00.40, specifically identifies electric storage water heaters. These appliances are designed to heat and store water, typically for domestic or commercial use. They contain an insulated tank that heats water to a set temperature and maintains it until it is drawn for use. The defining characteristic is their ability to store a volume of heated water, distinguishing them from instantaneous heaters.

This category is distinct from its sibling, 8516.10.00.80, which covers "Other water heaters and immersion heaters." While both fall under the broader heading for electric water heaters, 8516.10.00.40 is precise for storage types. The sibling category encompasses instantaneous water heaters that heat water on demand, as well as immersion heaters which are typically heating elements inserted directly into a liquid to heat it. Therefore, the presence of a storage tank is the key differentiator for classification under 8516.10.00.40.

As a leaf node, 8516.10.00.40 does not have further subdivisions. Classification within this code is determined by the primary function and design of the electric water heater as a storage appliance, meaning it is equipped with a reservoir to hold heated water. Practical considerations for classification include the presence and capacity of the storage tank, the heating element's design for heating and maintaining stored water, and the overall construction consistent with a storage water heating system.