Chapter 85, Electrical machinery and electronics / Heading 8504
HTS 8504.23.00.80: Large liquid dielectric transformers
Schedule text: Having a power handling capacity exceeding 100,000 kVA. Classification: Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof › Liquid dielectric transformers › Having a power handling capacity exceeding 10,000 kVA › Having a power handling capacity exceeding 100,000 kVA
General rate of duty
1.6%
Column 1, USITC schedule
From China, all in
39.1%
Priced live by the Gateway engine
Section 301 China
25%
List 1
Forced labor 301
12.5%
9903.05.31
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.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: 1.6% 8504.23.00.80 | 1.6% | $160.00 |
Section 301 China (List 1) | 25% | $2,500.00 |
Section 301 forced labor 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 39.1% | $3,910.00 |
Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.
Related lines
Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.
- 8504.23.00Having a power handling capacity exceeding 10,000 kVA (rate line, 1.6%)
- 8504.23.00.41Having a power handling capacity exceeding 10,000 kVA but not exceeding 59,999 kVA
- 8504.23.00.45Having a power handling capacity exceeding 59,999 kVA but not exceeding 100,000 kVA
Questions about this example
- What is HTS code 8504.23.00.80?
- HTS 8504.23.00.80 covers large liquid dielectric transformers; the schedule's own line text is "Having a power handling capacity exceeding 100,000 kVA". Its full classification path in the Harmonized Tariff Schedule of the United States is: Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof › Liquid dielectric transformers › Having a power handling capacity exceeding 10,000 kVA › Having a power handling capacity exceeding 100,000 kVA. It sits in chapter 85 (Electrical machinery and electronics) under heading 8504.
- What is the general duty rate for HTS 8504.23.00.80?
- The Column 1 general rate of duty is 1.6%. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
- What is the tariff on HTS 8504.23.00.80 from China?
- Priced on $10,000 of goods, the effective duty from China is 39.1%: 1.6% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 1). The Section 301 forced-labor duty applies.
- Which lines are related to HTS 8504.23.00.80?
- It is a statistical line under the 8-digit rate line 8504.23.00 (Having a power handling capacity exceeding 10,000 kVA), which has 2 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.