В HS2017 8516.10 - Electric
instantaneous or
storage water heaters and immersion heaters. Это обозначение вполне конкретных типов электрических водонагревателей, не "чайников", не кофеварок и т.п.
Пояснение из тех же мест в подтверждение этого мнения.
8516 10 11 and 8516 10 80 - Electric instantaneous or storage water heaters and immersion heaters
These subheadings include:
1. water heaters operating both as instantaneous water heaters and water storage heaters;
2. electric boilers which produce only hot water, or hot water and low-pressure steam simultaneously.
These subheadings do not include electrically heated steam boilers and ‘superheated water’ boilers (heading 8402) and electrically heated electric boilers for central heating (heading 8403).
(надеюсь, понятно передал мысль
)