Water heater import duty from China to the USA (2026) — HTS 8516.10.00.40

17.5%

HTS code 8516.10.00.40 · Water heater · origin China · data as of 2026-09-22

A shipment of water heater entering the United States from China is classified under HTS code 8516.10.00.40 and pays 17.5% total import duty on its customs value. That is the 0% normal (MFN) rate plus Section 301 and IEEPA country programme, each of which is a separate heading in Chapter 99 of the tariff schedule. The duty is worked out on the customs value of the goods, which is normally what you paid for them; freight, insurance, customs brokerage and any merchandise processing fee come on top and are not included in the figure above.

Import duty calculator

Customs value of the goods (USD)

How the rate is built up

Layer	Heading	Rate	As the schedule words it
Normal duty (MFN, column 1-General)	`8516.10.00.40`	0%	Free
Section 301 (China)	`9903.88.15`	7.5%	The duty provided in the applicable subheading + 7.5%
IEEPA country programme	`9903.01.24`	10%	The duty provided in the applicable subheading + 10%
Total		17.5%

Common ways this question is asked

What is the tariff on water heater from China? 17.5% of the customs value, all layers included.
What is the HTS code for water heater? 8516.10.00.40.
How much is the import tax from China to the USA on water heater? The table above shows every duty that applies and the heading each one comes from.
Who pays it? The importer of record pays the duty to CBP at entry, not the seller abroad.

What each of these duties is

Normal duty (MFN, column 1-General)

The normal duty is the column 1-General rate the Harmonized Tariff Schedule sets for this code. Every country the United States trades with normally pays it unless a trade agreement or a preference programme says otherwise.

Section 301 (China)

Section 301 is the extra duty on goods of Chinese origin that sits on top of the normal rate. Which list a code falls on is set out in the Chapter 99 headings.

IEEPA country programme

The IEEPA duty is a country programme added under emergency economic powers. It is charged on top of the normal rate and is keyed to the country of origin, not to the product.

What the code rests on

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: > Electric instantaneous or storage water heaters and immersion heaters > Storage water heaters

Sources

Other origins

This page is information, not legal or customs advice. The final classification and the duty owed are decided by U.S. Customs and Border Protection at entry. All products · Classify a whole list (free during beta)