Analysis
HTS 8504.21.00 covers having a power handling capacity not exceeding 650 kVA under heading 8504 (electrical transformers, static converters (for example, rectifiers) and inductors; parts…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items and kilograms.
Within this group the rate runs from duty-free to 6.6%. Compared with 8504.31.40 (having a power handling capacity less than 1 kVA), which pays 6.6%, a misclassification either way moves the duty by 6.6 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
The normal trade relations rate here is zero, shared by about 58% of the 624 tariff lines in chapter 85, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 335311 (Power, Distribution, and Specialty Transformer Manufacturing), an industry of 242 US establishments employing 26,731 people. That concordance is how imports of this line are compared with US output.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8504.21.00.20 | Having a power handling capacity not exceeding 50 kVA | No., kg | 335311 |
| 8504.21.00.40 | Having a power handling capacity exceeding 50 kVA but not exceeding 100 kVA | No., kg | 335311 |
| 8504.21.00.60 | Having a power handling capacity exceeding 100 kVA but not exceeding 500 kVA | No., kg | 335311 |
| 8504.21.00.80 | Having a power handling capacity exceeding 500 kVA but not exceeding 650 kVA | No., kg | 335311 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8504.10.00 | Ballasts for discharge lamps or tubes | 3% |
| 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 |