Analysis
HTS 8504.31.20 covers having a power handling capacity not exceeding 1 kVA: unrated under heading 8504 (electrical transformers, static converters (for example, rectifiers) and inductors; parts…).
Neighbouring lines carry rates from 1.6% to 6.6%, so the exact line matters. The widest gap is with 8504.31.40 (having a power handling capacity less than 1 kVA), at 6.6%: a product that belongs there but is entered here, or the reverse, changes 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.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 58% of the 624 tariff lines in chapter 85. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 8504.31.40 (having a power handling capacity less than 1 kVA, 6.6%) and 8504.31.60 (having a power handling capacity of 1 kVA, 1.6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |