1. HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | XVI | Machinery and Mechanical Appliances; Electrical Equipment |
| Chapter | 85 | Electrical Machinery and Equipment and Parts thereof |
| Heading | 8516 | Electric instantaneous or storage water heaters and immersion heaters; electrothermic hair-dressing apparatus; other electrothermic appliances of a kind used for domestic purposes |
| Subheading | 8516.71 | Coffee or tea makers (including electric kettles for heating water) |
| Full Code | 8516.71.00 | Coffee or tea makers — electric kettles for boiling water for hot beverages |
2. Overview
HS code 8516.71.00 classifies coffee makers and tea makers, which includes electric kettles used for heating/boiling water for hot beverages. The electric kettle is the most widely traded product under this subheading in many markets. It is an electrothermic domestic appliance designed to rapidly heat water for tea, coffee, and other hot drink preparation.
3. Examples of Goods Classified Under 8516.71.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Standard Electric Kettle | 1.5–1.7 litre stainless steel or plastic domestic kettle |
| Variable Temperature Kettle | Electric kettle with temperature control settings |
| Glass Electric Kettle | Borosilicate glass body electric kettle |
| Travel Electric Kettle | Compact, low-wattage kettle for travel use |
| Cordless Electric Kettle | 360° rotating base; most common modern design |
| Smart Electric Kettle | Wi-Fi/app-connected kettle with remote control |
| Drip Coffee Maker | Automatic coffee brewing machine (same subheading) |
| Pod/Capsule Coffee Maker | Single-serve coffee machine e.g. Nespresso-type |
4. Related HS Codes
The following HS codes are related and may be relevant depending on specific product characteristics:
| HS Code | Description |
| 8516.72.00 | Toasters (bread toasters) — same heading, different sub |
| 8516.60.00 | Other electrothermic appliances (air fryers, ovens) |
| 8516.79.00 | Other electrothermic appliances not elsewhere specified |
| 8516.40.00 | Electric smoothing irons |
| 8419.11.00 | Instantaneous gas water heaters (non-electric alternative) |
| 8210.00.00 | Hand-operated coffee mills (non-electric) |
5. Key Classification Decision Table
Use this table to determine whether goods should be classified under 8516.71.00 or an alternative code:
| Feature | 8516.71.00 Applies | Other Codes Apply |
| Function | Heating water for tea/coffee; coffee brewing | Water heating for general use → 8516.10 |
| Scale | Domestic household appliance | Industrial/commercial coffee equipment → 8419.89 |
| Heat source | Electric element | Gas-powered → 7321.xx |
| Combined appliance | Primarily coffee/tea making function | Multi-function blender with hot function → 8509.40 |
6. Duty & Trade Considerations
General trade and tariff considerations for HS code 8516.71.00:
| Aspect | Detail |
| Chapter | Chapter 85 — Electrical Machinery & Equipment |
| WCO Section | Section XVI |
| EAC/Uganda CET | 25% CET |
| VAT (Uganda) | 18% VAT on importation |
| Standards | UNBS electrical safety; voltage compatibility (220-240V for Uganda) |
| Common Importers | Electronics retailers, supermarkets, hotels/HORECA |
Document prepared for customs and trade classification reference purposes only.