Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers. This chapter includes equipment for generating, converting, and storing electricity, electric motors, generators, and various appliances that operate using electrical energy, such as electrothermal appliances, electric lighting equipment, and telecommunications equipment. Goods in this chapter generally operate on electrical or electronic principles, but certain specific electrical products are excluded (such as mechanical appliances of Chapter 84). Heading 8516 covers electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus and hand dryers; electric irons and other electrothermic appliances; and parts thereof. The core feature of this heading is: appliances that use electrical energy to generate heat, for household, industrial, or commercial use. First 2 digits 85: indicates Chapter 85, i.e., electrical machinery and equipment and parts thereof. Digits 3-4, 16: indicates heading 8516, i.e., electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus and hand dryers; electric irons and other electrothermic appliances. Digits 5-6, 72: indicates subheading 851672, specifically electric toasters, i.e., appliances that toast bread slices by means of electric heating elements, usually for household use. Electric toasters are electrothermic appliances that use electrical energy to heat resistance wires to toast bread, meeting the description of heading 8516 for 'other electrothermic appliances.' Their function is simple and does not involve mechanical processing or complex food-preparation machinery, so they are classified under 8516 rather than 8419 (machinery for processing food) or 8509 (household electrical appliances).

Product name: The Chinese and foreign-language name of the declared goods should be accurately described as '电热烤面包器' or 'Electric toaster.' Use: State the use of the appliance, such as 'household toasting of bread slices.' Brand: Fill in the manufacturer or brand name, such as 'Philips' or 'Midea.' Model: Fill in the specific model, such as 'HD1234.' Heating method: State the heating principle, such as 'resistance wire heating.' Rated voltage: Fill in the rated voltage of the appliance, such as '220V.' Power: Fill in the rated power, such as '800W.' Brand type: Fill in the brand attribute, such as 'foreign brand (OEM production),' 'domestic brand,' etc. Product name: Electric toaster; Use: household toasting of bread slices; Brand: Philips; Model: HD1234; Heating method: resistance wire heating; Rated voltage: 220V; Power: 800W; Brand type: foreign brand (OEM production). Misclassifying electric toasters under 8509 (household electrical appliances), ignoring their electrothermic characteristics. Failure to indicate the heating method during declaration, leading to confusion with microwave ovens, etc. Incorrect filling of brand type, affecting customs statistics and intellectual property protection.

Core basis for classification: Electric toasters are electrothermic appliances whose working principle is to use electrical energy to heat resistance wires to generate heat to toast bread. According to General Rules 1 and 6 for the interpretation of the HS, they should be classified under heading 8516, subheading 851672. Attention should be paid to distinguishing them from appliances with similar functions but non-electrothermic principles, such as gas toasters under 7321 and microwave ovens under 8514. 8514 Industrial or laboratory electric resistance heated furnaces and ovens: 8514 is mainly for industrial or laboratory use, while 851672 is for household toasters; their use and scale differ. 8509 Household electrical appliances: 8509 covers electrical appliances such as blenders and juicers, but electric toasters are characterized by electrothermic operation and are therefore classified under 8516. 7321 Non-electric iron or steel household stoves: 7321 covers cooking appliances using gas or solid fuel, while 851672 is electrothermic. 8419 Machinery for processing food: 8419 involves industrial food processing, while 851672 is a small household electrothermic appliance. Does it use electrical energy to generate heat? Is it used for toasting bread slices? Is it for household use? Is it for non-industrial use? Does it have electrothermic elements?

Are electric toasters and '多士炉' the same product? Yes, '多士炉' is a common name for electric toasters, and the HS code is 851672 in both cases. However, when declaring, it is recommended to use the standard name '电热烤面包器.' How can I check the import tariff rate for electric toasters? You can check the latest tariff rate by entering HS code 851672 on the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms. Note that tariff rates may vary by country and trade agreement. What certifications are required for exporting electric toasters? Exports generally need to comply with the safety certifications of the destination country, such as CE in the EU and UL in the United States. Specific requirements should be handled according to the destination country's regulations. How should the brand type be filled in during declaration? Brand types include no brand, domestic brand, foreign brand (OEM production), foreign brand (other), etc. Fill in according to the actual production situation; if produced under contract manufacturing, 'foreign brand (OEM production)' should be selected. Does 851672 include large commercial toasters? 851672 mainly refers to household-type toasters. Large commercial toasters may be classified under 8514 or other headings, depending on power, use, etc. How should an electric toaster with other functions (such as egg boiling) be classified? If it has multiple functions, it should be classified according to its primary function. If the primary function is toasting bread, it is still classified under 851672; if another function is primary, it may be classified under another code. What are the regulatory conditions for HS code 851672? Regulatory conditions vary by country. Imports into China may involve CCC certification, etc.; specific requirements should be checked in the customs regulatory conditions table. How should cross-border e-commerce sales of electric toasters be declared? Cross-border e-commerce declarations must provide elements such as HS code, product name, brand, and model, and comply with cross-border e-commerce retail import policies. It is recommended to use standard declaration elements to avoid return of the declaration.