8516.10.00.80 - Other water heaters and immersion heaters

This HTS category, 8516.10.00.80, encompasses electric water heaters and immersion heaters that do not fit into the specific subcategory for storage water heaters. It primarily covers instantaneous electric water heaters, which heat water on demand as it flows through the appliance, and electric immersion heaters designed for direct insertion into water or other liquids for heating purposes. This classification is for those units that are not designed for the storage of heated water.

The distinction between this category and its sibling, 8516.10.00.40 (Storage water heaters), is crucial. Storage water heaters are characterized by an insulated tank that holds and heats a volume of water, maintaining it at a set temperature for later use. In contrast, goods classified under 8516.10.00.80 typically heat water in real-time or are immersion elements not integrated into a storage system.

As this classification represents a leaf node, there are no further subdivisions. Therefore, practical classification relies on identifying the absence of a storage tank and confirming the appliance's primary function as either an instantaneous water heater or a standalone immersion heating element for water or other liquids, aligning with the electrothermic appliance provisions of heading 8516.