Machinery and electronics / HTS 8504.22.00.40

Liquid dielectric transformers from Vietnam: 25% import duty

A worked example on a $10,000 commercial shipment of liquid dielectric transformers with power handling capacity over 650 kVA and not over 2,500 kVA. Priced Sep 24, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.

Effective duty rate

25%

All active programs stacked

Duties on $10,000

$2,500

Ad valorem duty amount

CBP fees

$47.14

MPF and HMF, ocean entry

Landed cost

$12,547.14

Goods, duties and fees

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
8504.22.00.40
0%$0.00
Section 232 Steel (Derivative)
Since April 6, 2026 (Proclamation 11021, 91 FR 18201), Section 232 metals duties apply to the full customs value of the article, regardless of metal content. Derivative articles are no longer assessed on their metal content alone.
25%$2,500.00
Effective duty rate
25%$2,500.00

Checked and not applied

  • Section 301 forced labor: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52)

Notes for this line

  • Section 232 Steel (Derivative) tariff adds 25%.
  • Section 301 forced labor does not apply to this line: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52).

What changed on this lane

32.5% before the first entry below, 25% today.

  1. Feb 20, 2026IEEPA tariffs removed (SCOTUS)-20 pts
  2. Jul 24, 2026Section 301 forced labor: articles the product of Vietnam (U.S. note 52) added+12.5 pts

Official classification

8504.22.00.40Having a power handling capacity exceeding 650 kVA but not exceeding 2,500 kVA

Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof β€Ί Liquid dielectric transformers β€Ί Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA β€Ί Having a power handling capacity exceeding 650 kVA but not exceeding 2,500 kVA

Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.

Questions about this example

What is the import duty on liquid dielectric transformers from Vietnam?
On HTS 8504.22.00.40 the effective duty rate is 25% (0% general rate + 25% Section 232 Steel (Derivative)). On a $10,000 customs value that is $2,500 in duty before CBP fees.
Which tariff programs apply to HTS 8504.22.00.40 from Vietnam?
Section 232 Steel (Derivative) at 25%. Checked and not applied: Section 301 forced labor (Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52)).
What does CBP charge on top of the duty?
The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
Is this the exact amount my customs broker will collect?
It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 8504.22.00.40, Vietnam origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.

Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.