HS 850422 Having a power handling capacity exceeding 650 kVA but not exceeding 10 000 kVA
Quick Answer: Liquid dielectric transformers having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA enter the UK at 0.00%, the EU at 3.70% ad valorem, and the US at 35% ad valorem under the MFN rate. This classification specifically applies to transformers that utilize a liquid, such as oil, for insulation and cooling, and fall within a defined power range. Importers should be aware of these varying duty rates across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines for accurate customs declarations and duty calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8504220000 | — | — | — |
| 8504221000 | 0.00 % | — | — |
| 8504229000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8504220000 | 3.70 % | — | — |
| 8504221000 | 3.70 % | — | — |
| 8504229000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8504220080 | — | — | ["No.","kg"] |
| 85042200 | Free | — | — |
| 8504220040 | — | — | ["No.","kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 850422 cover?
This subheading covers static converters, specifically transformers, with a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes oil-filled, dry-type, and other static transformers designed for significant power distribution and transformation applications within industrial or utility settings.
What falls outside HS 850422?
The following products are excluded from this subheading: transformers with a power handling capacity of 650 kVA or less, which are classified under HS 850421, and those exceeding 10,000 kVA, classified under HS 850423. Also excluded are other types of electrical apparatus of heading 8504, such as rectifiers, inverters, and converters not primarily functioning as transformers, and complete electrical sets and units thereof, which fall under different headings within Chapter 85.
What are common classification mistakes for HS 850422?
A common error is misinterpreting the power handling capacity threshold, leading to incorrect classification between subheadings 850421, 850422, and 850423. Importers may also mistakenly classify specialized transformers, such as instrument transformers or welding transformers, under this subheading when they are specifically provided for elsewhere in heading 8504 or other headings, contrary to General Rule of Interpretation (GRI) 1 of the Harmonized System.
How should importers classify products under HS 850422?
The correct procedure for classifying transformers under HS 850422 involves first identifying the product as a static transformer. Subsequently, the importer or customs broker must ascertain its precise power handling capacity in kVA. This capacity must be verified against the specific thresholds defined in the tariff schedule, ensuring it falls within the range of over 650 kVA and up to and including 10,000 kVA, referencing the manufacturer's specifications and the relevant customs authority's guidance.
How is the duty calculated for products under HS 850422?
A 5,000 kVA oil-filled power transformer declared at a customs value of $150,000 USD would attract a US Most Favored Nation (MFN) duty of $0 USD. This is calculated using the MFN rate of Free% published in the USITC Harmonized Tariff Schedule for HS 850422, as the duty is ad valorem and the rate is 0% of the declared value.
Which trade agreements reduce duties for HS 850422?
Several free trade agreements may reduce the applicable duty rate for HS 850422, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, as required by the importing jurisdiction, is typically necessary.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 8504.22, which covers liquid dielectric transformers having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA?
The Most Favored Nation (MFN) duty rate for HS code 8504.22 in the United States is 3.70% ad valorem. For the European Union, the TARIC system indicates a duty rate of 0.00% ad valorem. The United Kingdom's Trade Tariff also lists a duty rate of 0.00% ad valorem. It is crucial to verify these rates against the specific importing country's tariff schedule at the time of import, as rates can change. Importers should also investigate any applicable preferential duty rates under Free Trade Agreements (FTAs) that may reduce or eliminate these duties.
How is the 'power handling capacity' criterion for HS code 8504.22 determined for customs classification?
The 'power handling capacity' for transformers classified under HS code 8504.22 is typically measured in kilovolt-amperes (kVA). This specification is usually found on the transformer's nameplate or in its technical documentation provided by the manufacturer. For this specific code, the capacity must be greater than 650 kVA and not exceed 10,000 kVA. If a transformer falls outside this range, it would be classified under a different subheading. For example, a transformer rated at 800 kVA would fall under 8504.22, while one rated at 15,000 kVA would not.
What documentation is typically required when importing transformers classified under HS code 8504.22?
When importing transformers under HS code 8504.22, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed technical specification sheet or manufacturer's certificate of origin that clearly states the power handling capacity (in kVA) is essential for customs to verify the correct classification. Depending on the importing country and the specific product, additional documentation such as safety certifications or import permits may be necessary. Customs brokers should ensure all technical specifications align with the declared HS code.
How is the duty calculated for a transformer classified under HS code 8504.22, assuming a 3.70% ad valorem rate?
The duty for HS code 8504.22 is calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For example, if a transformer with a power handling capacity between 650 kVA and 10,000 kVA is imported into the United States with a declared customs value of $50,000 and the MFN duty rate is 3.70%, the import duty would be calculated as follows: Duty = Declared Value × Duty Rate. Duty = $50,000 × 3.70% = $50,000 × 0.0370 = $1,850. This $1,850 would be the amount of duty owed to customs.
Are there any common trade agreements that might offer preferential duty rates for HS code 8504.22 imports into the US, EU, or UK?
While specific preferential rates depend on the origin of the goods and the terms of each trade agreement, it is common for transformers classified under HS code 8504.22 to be eligible for reduced or zero duty rates under various Free Trade Agreements (FTAs). For instance, goods originating from countries with an FTA with the United States (e.g., USMCA) may qualify for preferential treatment. Similarly, goods originating from countries that are part of the European Union's network of FTAs or the UK's trade agreements may benefit. Importers and customs brokers must consult the specific FTA rules of origin and tariff schedules for the importing country to determine eligibility and claim preferential treatment.