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 | 8516.72 | Toasters |
| Full Code | 8516.72.00 | Toasters — electrothermic domestic appliances for toasting bread and bread products |
2. Overview
HS code 8516.72.00 specifically classifies toasters — electric domestic appliances that use heating elements to toast bread slices. This includes 2-slice and 4-slice pop-up toasters, long-slot toasters, wide-slot toasters (for bagels, thick bread), and conveyor toasters for commercial use. The defining characteristic is the primary function of toasting bread/bread products.
3. Examples of Goods Classified Under 8516.72.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| 2-Slice Pop-Up Toaster | Standard domestic toaster with 2 slots and auto-eject |
| 4-Slice Toaster | Larger capacity toaster for families |
| Wide-Slot Toaster | Extra-wide slots for bagels, thick artisan bread |
| Long-Slot Toaster | Designed for baguette slices or long bread |
| Conveyor Toaster | Continuous belt toaster for cafes and restaurants |
| Toaster Oven (primary toast function) | Small oven with toast setting — may also fall under 8516.60 |
| Sandwich Toaster/Panini Press | Hinged plates for toasting filled sandwiches |
4. Related HS Codes
The following HS codes are related and may be relevant depending on specific product characteristics:
| HS Code | Description |
| 8516.71.00 | Coffee or tea makers (electric kettles) |
| 8516.60.00 | Other electrothermic appliances (air fryers, full ovens) |
| 8516.79.00 | Other electrothermic appliances not specified |
| 8516.50.00 | Microwave ovens |
| 8419.89.00 | Industrial food processing heating equipment |
5. Key Classification Decision Table
Use this table to determine whether goods should be classified under 8516.72.00 or an alternative code:
| Feature | 8516.72.00 Applies | Other Codes Apply |
| Primary function | Toasting bread via electric heating elements | Full cooking oven → 8516.60 |
| Scale | Domestic or commercial toaster | Industrial conveyor/tunnel toaster → 8419.89 |
| Heat source | Electric resistance element | Gas-fired toaster → 7321.xx |
| Combination | Toaster as primary function | Toaster oven with multiple cooking functions → 8516.60 |
6. Duty & Trade Considerations
General trade and tariff considerations for HS code 8516.72.00:
| 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 (220-240V for Uganda) |
| Common Importers | Electronics/appliance retailers, supermarkets, hotels |
Document prepared for customs and trade classification reference purposes only.