| 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 | 170.0% | CN | US | 2025-04-15 |
Okay, here's a breakdown of the HS Code and tax implications for the declared item "Electrical Transformers" based on the provided information. I'll present it in a structured, easy-to-understand format, as if I were a customs affairs consultant advising you.
Subject: HS Code & Tax Analysis for Electrical Transformers (HS Code: 8504.31.20.00)
Here's a detailed explanation of the HS Code and associated taxes:
1. HS Code Breakdown (8504.31.20.00)
- 85: Chapter 85 covers "Electrical machinery and equipment; their parts; sound or video recording, transmitting or reproducing apparatus." This broadly categorizes your item as electrical equipment.
- 04: Within Chapter 85, code 04 specifically refers to "Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof." This narrows down the classification to transformers and related devices.
- 31: This further specifies "Other transformers" – meaning transformers not covered in more specific subheadings.
- 20: This indicates transformers "Having a power handling capacity not exceeding
1 kVA ". This is a crucial detail as power capacity significantly impacts classification. - 00: The final two digits often represent a more granular level of detail within the specific subheading. In this case, it signifies "Unrated" – meaning the transformer doesn't have a specific rating beyond the 1 kVA limit.
2. Tax Implications
Based on the provided data, here's the tax breakdown:
- Basic Tariff (基础关税): 0.0% - This means there is no basic customs duty applied to this item.
- Additional Tariff (加征关税): 25.0% - A 25% additional tariff is currently in effect.
- Post-April 11, 2025 Additional Tariff (2025.4.11后加征关税): 145% - A significantly higher additional tariff of 145% will be applied after April 11, 2025.
- Total Tax (总税率): 170.0% - This is the combined effect of the current additional tariff and the future additional tariff, calculated as 25% + 145%.
3. Important Considerations & Recommendations
- Power Handling Capacity: Double-check the actual power handling capacity of the transformer. Even a slight increase above 1 kVA could shift the HS Code to a different subheading with potentially different tax rates.
- Material Composition: The material used in the transformer's construction (e.g., core material, winding materials) may influence tariff treatment under certain trade agreements.
- Country of Origin: While you've indicated China (CN) as the country of origin, confirm this is accurate. The origin determines eligibility for preferential tariff rates under any applicable free trade agreements.
- Certification: Depending on the intended use of the transformer and the destination country's regulations, you may need certifications such as CE, UL, or other safety standards compliance.
- Valuation: Ensure the declared value (single price) is accurate and reflects the true transaction value. Customs authorities may challenge valuations they deem inaccurate.
- Post-April 2025 Planning: Be aware of the significant tariff increase scheduled for April 11, 2025. If possible, plan shipments accordingly to minimize tax liabilities.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are complex and subject to change. It is essential to consult with a qualified customs broker or legal professional for accurate and up-to-date advice specific to your situation.
Do you have any other questions about this HS Code or any other aspects of customs clearance? I'm here to help.