Parts

Subheading 8516 90 of the Combined Nomenclature covers parts for electro-thermic appliances classified under heading 8516, including electric irons, microwave ovens, electric cookers, coffee makers, toasters, heaters and other heating devices. The main commercially relevant parts categories are resistance heating elements (coils, tubular heaters, ceramic heaters), thermostats and temperature regulators, iron soleplates, magnetrons for microwave ovens, water tanks for coffee machines, housings and covers, control panels and electronic programmers. The essential classification criterion is the part being solely or principally intended for appliances under heading 8516. General-purpose parts used across multiple appliance types (e.g. power cords, plugs) are classified under their proper tariff headings. Magnetrons as electronic components may fall under heading 8540 - however, a magnetron clearly intended for a microwave oven typically remains under 8516 90. Classification is based on Section XVI and Chapter 85 Notes.

Parts for electro-thermic appliances under subheading 8516 90 may be subject to various EU directives depending on their specific application. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances in components intended for appliances within its scope. Individual parts may be subject to the LVD Directive (2014/35/EU) if they constitute safety-critical elements of the end appliance. Parts in contact with food (cooking appliance soleplates, coffee machine tanks) must comply with Regulation (EU) No 1935/2004 on food contact materials. CE marking is not required for spare parts sold separately as components, provided they do not constitute standalone products covered by a New Approach directive. CBAM does not apply to electro-thermic appliance parts from Chapter 85. Import is subject to the Union Customs Code (Regulation (EU) No 952/2013). EORI number and correct CN code declaration are required.

Current MFN duty rates for electro-thermic appliance parts under subheading 8516 90 should be verified in the European Commission's TARIC database. These parts are not IT products covered by the ITA. Preferential duty rates may be available under EU FTAs, subject to rules of origin compliance and valid proof of origin. China is the primary supplier of replacement parts for household appliances - importers should check TARIC for current trade measures. Import documentation includes commercial invoice with precise technical description of the part (type, intended use, appliance compatibility), transport documents, EORI number, and where applicable, RoHS documentation and food contact material certificates. Correct CN classification is critical - parts must be clearly identified as intended for heading 8516 appliances. National VAT is levied on import.

Heating appliances under CN 8516 90 are subject to EU ecodesign and energy labelling regulations. Water heaters (851610) require energy labels A+ to F. Microwave ovens and cooking plates must comply with LVD and EMC. MFN duty: 2.7%. Since 2024, USB-C requirements apply to devices with cable power under 100 W. WEEE registration and RoHS 2 are required.