8516.71.00 - Coffee or tea makers

Heading 8516.71.00 specifically classifies electrical appliances designed for the preparation of coffee or tea. This includes devices like coffee makers, percolators, espresso machines, and electric tea kettles that operate by heating water to brew beverages from coffee grounds or tea leaves. The primary function of these appliances is to facilitate the infusion process through electrical heating elements.

This category is distinct from its sibling category, 8516.72.00.00, which covers toasters. While both are electrothermic appliances used in domestic settings, toasters are designed for browning bread slices through radiant heat, whereas coffee and tea makers are specifically engineered for brewing beverages. The "Other" category under 8516.79.00.00 serves as a residual classification for any other electrothermic appliances not specifically enumerated elsewhere within heading 8516, thus excluding coffee and tea makers.

Within this classification, subcategories may further delineate specific types of coffee or tea makers. For instance, a specific subheading might exist for automatic drip coffee makers, while another might cover manual espresso machines. The existence of subheadings, such as 8516.71.00.80 for "Other" coffee makers, indicates that while the primary heading covers the broad category, further detail may be required for precise classification, often based on specific features, mechanisms, or intended use within the coffee or tea preparation process.