8516.80 - Electric heating resistors:

Heading 8516.80 encompasses electric heating resistors that are not classified under heading 8545, which typically covers carbon electrodes and similar items. These resistors are components designed to convert electrical energy into heat through resistive elements. They are distinct from the finished electrothermic appliances enumerated in other subheadings of 8516, such as water heaters, space heaters, or hair dryers. Essentially, this category captures the heating elements themselves when they are not integrated into a specific appliance or are not of the carbon-based type.

When classifying within 8516.80, it's crucial to differentiate these resistors from the complete electrothermic appliances found in sibling categories. For example, while an electric space heater contains heating resistors, the complete unit would be classified under the subheading for space heating apparatus. Similarly, a water heater would be classified under the subheading for water heaters, not under 8516.80, unless it is merely the heating resistor component being imported separately. The key differentiator is whether the item is a standalone heating resistor or an assembled electrothermic appliance.

The subcategories within 8516.80 provide further detail for classification. 8516.80.40.00 specifically addresses resistors assembled with simple insulated formers and electrical connections, primarily intended for anti-icing or de-icing applications. This highlights a specific functional use case. The remaining resistors, which do not fit the description of the more specific subheading, are captured under the "Other" category, 8516.80.80.00. This structure allows for granular classification of various types of electric heating resistors based on their construction and intended use.