HTS heading · chapter 85
8504
Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof
Analysis
Heading 8504 of the Harmonized Tariff Schedule covers electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof. It divides into 11 six-digit subheadings and 22 eight-digit tariff lines, with 54 ten-digit statistical suffixes below them.
The spread of 6.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.6%, applies to 8504.31.40 (having a power handling capacity less than 1 kVA).
15 of its 22 lines with a percentage rate are duty-free at the general rate (68%) and 7 are dutiable, from duty-free up to 6.6%. The median line pays duty-free.
The largest subheadings are 8504.40 (static converters, 5 lines), 8504.90 (parts, 5 lines), 8504.31 (having a power handling capacity not exceeding 1…, 3 lines) and 8504.50 (other inductors, 2 lines).
Its median rate of duty-free sits at the 29th percentile of the headings in chapter 85.
By Census's concordance, most of its statistical lines are made by Power, Distribution, and Specialty Transformer Manufacturing (335311), All Other Miscellaneous Electrical Equipment and Component Manufacturing (335999) and Capacitor, Resistor, Coil, Transformer, and Other Inductor Manufacturing (334416). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8504.10.00 | Ballasts for discharge lamps or tubes | 3% |
| 8504.21.00 | Having a power handling capacity not exceeding 650 kVA | Free |
| 8504.22.00 | Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA | Free |
| 8504.23.00 | Having a power handling capacity exceeding 10,000 kVA | 1.6% |
| 8504.31.20 | Having a power handling capacity not exceeding 1 kVA: unrated | Free |
| 8504.31.40 | Having a power handling capacity less than 1 kVA | 6.6% |
| 8504.31.60 | Having a power handling capacity of 1 kVA | 1.6% |
| 8504.32.00 | Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA | 2.4% |
| 8504.33.00 | Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA | 1.6% |
| 8504.34.00 | Having a power handling capacity exceeding 500 kVA | 1.6% |
| 8504.40.40 | Speed drive controllers for electric motors | Free |
| 8504.40.60 | Suitable for physical incorporation into automatic data processing machines or units thereof of heading 8471 | Free |
| 8504.40.70 | Power supplies for automatic data processing machines or units thereof of heading 8471; power supplies for goods of subheading 8443.31 or 8443.32; power supplies for monitors of subheading 8528.42 or 8528.52 or projectors of subheading 8528.62: other | Free |
| 8504.40.85 | For telecommunication apparatus | Free |
| 8504.40.95 | Static converters: other | Free |
| 8504.50.40 | For power supplies for automatic data processing machines or units thereof of heading 8471; power supplies for goods of subheading 8443.31 or 8443.32; power supplies for monitors of subheading 8528.42 or 8528.52 or projectors of subheading 8528.62; for telecommunication apparatus | Free |
| 8504.50.80 | Other inductors: other | Free |
| 8504.90.20 | Printed circuit assemblies | Free |
| 8504.90.41 | Of power supplies for automatic data processing machines or units thereof of heading 8471; of power supplies for goods of subheading 8443.31 or 8443.32; of power supplies for monitors of subheading 8528.42 or 8528.52 or projectors of subheading 8528.62: other | Free |
| 8504.90.65 | Of the goods of subheading 8504.40 or 8504.50 for telecommunication apparatus | Free |
| 8504.90.75 | Printed circuit assemblies: other | Free |
| 8504.90.96 | Other: other | Free |