Andy comments:
The heating element may be non-linear, so the current may not be linearly reduced along with the voltage, and will be different...
I did some experiments with an old stove top burner which , the small size, is 1000 watts when powered by 220V..... I found that the current drawn was linear with voltage, which means that running it from 110V made it a 250 watt element.
However, light bulbs, for instance, are not linear, and the same wouldn't apply....
Just felt like typing --- it's easy enough to characterize your heater if you have a voltmeter and a current meter.....
By the way, I have a great application for old stove burners mounted on a metal paint bucket filled with sand..... Really good heaters that don't put out enough light to keep you awake at night.... and keep your coffee warm.....
Andy in Eureka, Texas