| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8504312000 | Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: --> Other transformers: --> Having a power handling capacity not exceeding <il>1 kVA</il>: --> Unrated | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: Electrical Transformers with HS Code 8504.31.20.00. I'll provide a structured explanation to help you understand the details.
1. HS Code Breakdown (8504.31.20.00):
- 85: Electrical machinery and equipment, and parts thereof; sound recording or reproducing apparatus, television-image multiplier apparatus, and parts thereof. This chapter broadly covers electrical devices.
- 8504: Electrical transformers, static converters and inductors; parts thereof. This narrows it down to transformers, converters, and inductors.
- 8504.31: Other transformers (excluding those of heading 8504.10 or 8504.20). This specifies that it's a type of transformer not covered in the more specific headings.
- 8504.31.20: Having a power handling capacity not exceeding
1 kVA . This further defines the transformer based on its power capacity – in your case, 1 kVA or less. - 8504.31.20.00: Unrated. This indicates a specific sub-classification, often used for general or unrated transformers within that power capacity.
2. Tax Implications:
- Basic Duty: 0.0% - You currently have no basic import duty on this item.
- Additional Tariff: 25.0% - A 25% additional tariff is currently applied.
- Post-April 2025 Additional Tariff: 30.0% - Please be aware that after April 2025, the additional tariff will increase to 30%.
- Total Tax: 55.0% - This is the combined effect of the basic duty and the additional tariff.
3. Important Considerations & Recommendations:
- Power Handling Capacity: Crucially, ensure the declared power handling capacity of your transformers accurately reflects the specifications. If the capacity exceeds 1 kVA, the HS code will change, and so will the tax rate. Provide documentation (spec sheets, test reports) to support your declaration.
- Material Composition: The material used in the transformer's construction can sometimes affect tariff treatment. While not immediately apparent from the HS code, be prepared to provide details if requested.
- End Use: While less common for transformers, customs may inquire about the intended end use of the product.
- Certification: Depending on the destination country's regulations, you may need specific certifications (e.g., safety standards, energy efficiency) for electrical transformers. Please check the import requirements of the destination country.
- Valuation: Ensure the declared value (single price) is accurate and reflects the true transaction value. Customs will scrutinize valuations to prevent under-declaration.
- 2025 Tariff Changes: Factor the upcoming tariff increase (to 30%) into your cost calculations for shipments after April 2025.
In summary: You're importing relatively small transformers (<= 1 kVA) and are currently subject to a 25% additional tariff. Accuracy in declaring the power capacity and providing supporting documentation are key to a smooth clearance process. Don't forget to investigate certification requirements and prepare for the tariff changes in 2025.
Do you have any further questions about this classification, or would you like me to elaborate on any specific aspect? For example, do you know the destination country, as import regulations vary significantly?