HS 850431 Other transformers
Quick Answer: Electrical transformers weighing not more than 1,000 kg imported under HS 8504.31 enter the UK duty-free, the EU at 3.70% ad valorem, and the US with rates varying from Free to 35% ad valorem. This classification specifically covers "other transformers" not already classified under more specific headings within HS 8504, such as those with a power handling capacity not exceeding 1 kVA. Importers should be aware of potential anti-dumping duties or specific trade agreements that may influence the final duty liability in certain jurisdictions. CustomTariffs aggregates this data, highlighting the importance of verifying the precise classification and applicable rates for each import.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8504310000 | — | — | — |
| 8504312100 | — | — | — |
| 8504312110 | 0.00 % | — | — |
| 8504312190 | 0.00 % | — | — |
| 8504312900 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8504310000 | — | — | — |
| 8504312100 | — | — | — |
| 8504312110 | — | — | — |
| 8504312190 | 3.70 % | — | — |
| 8504312900 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 850431 | — | — | — |
| 8504312000 | Free | — | ["No."] |
| 8504314035 | — | — | ["No."] |
| 8504316000 | 1.6% | Free (19 programs) | ["No."] |
| 85043140 | 6.6% | Free (19 programs) | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8504.31?
Imports of Other transformers may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 850431 cover?
This subheading covers other transformers, specifically those with a power handling capacity not exceeding 1 kVA. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a wide array of static converters that transform AC voltage, excluding those specifically enumerated elsewhere in Heading 8504. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically small, low-power transformers used in electronic devices and power supplies, such as those found in consumer electronics or small industrial equipment.
What falls outside HS 850431?
The following products are excluded from HS 850431: transformers with a power handling capacity exceeding 1 kVA, which are classified under HS 850432. Also excluded are complete uninterruptible power supplies (UPS) under HS 850440, which contain transformers as a component but are classified by their primary function. Devices such as inductors and coils (HS 850450), which store energy in a magnetic field but do not transform voltage, are also classified separately, as are voltage regulators and other static converters not primarily functioning as transformers.
What are common classification mistakes for HS 850431?
A common error is misinterpreting the power handling capacity threshold of 1 kVA. Importers may incorrectly classify transformers exceeding this limit under HS 850431, when they should be classified under HS 850432. Another frequent mistake involves confusing transformers with other electromagnetic devices like inductors or chokes, which have different functions and are classified under HS 850450. Adherence to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System is crucial for accurate classification, focusing on the essential character of the product.
How should importers classify products under HS 850431?
The correct procedure for classifying products under HS 850431 involves a multi-step process. First, determine the primary function of the electrical device; if it is to transform AC voltage, it is likely a transformer. Second, ascertain its power handling capacity; if it does not exceed 1 kVA, it falls within this subheading. Consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, for specific notes and definitions. If uncertainty remains, review product specifications and consider seeking a binding ruling from customs authorities.
How is the duty calculated for products under HS 850431?
A 10-pack of 12V, 50W toroidal transformers, declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem (5% × $150 USD = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 850431, which applies to transformers with a power handling capacity not exceeding 1 kVA.
Which trade agreements reduce duties for HS 850431?
Several free trade agreements may reduce the applicable duty rate for HS 850431, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, transformers originating from Canada or Mexico may be eligible for duty-free entry, provided they meet the rules of origin and a self-certified origin statement is provided. Similarly, agreements with countries like South Korea may offer preferential rates. Documentation required typically includes a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8504.31, covering 'Other transformers' with a power handling capacity not exceeding 1 kVA?
The import duty rates for HS code 8504.31 vary significantly by country. For example, the United States applies a 3.70% ad valorem duty rate under its Harmonized Tariff Schedule (USITC). The European Union, under TARIC, often has a 0.00% duty rate for most favored nation (MFN) imports, though specific trade agreements or origin rules can influence this. The United Kingdom's Trade Tariff also frequently lists a 0.00% duty rate for MFN treatment. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS code 8504.31 calculated, and can you provide an example?
The duty for HS code 8504.31 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a transformer valued at $1,000 USD is imported into the United States, and the duty rate is 3.70%, the import duty would be calculated as: $1,000 (Value) × 3.70% (Duty Rate) = $37.00. Always ensure the customs value is correctly determined according to the importing country's valuation rules.
What specific criteria distinguish transformers classified under HS 8504.31 from other transformer categories?
HS code 8504.31 specifically covers 'Other transformers' with a power handling capacity not exceeding 1 kVA. This means transformers not elsewhere specified in heading 8504 (like voltage transformers, intermediate transformers, or reactors) and that have a power rating of 1000 volt-amperes (VA) or less. Transformers with higher power ratings would fall under different subheadings within 8504. The key classification criteria are the power handling capacity (≤ 1 kVA) and the function as a transformer.
Are there common trade agreements that provide preferential duty rates for HS code 8504.31 imports into major markets like the US, EU, or UK?
Yes, trade agreements can significantly impact duty rates for HS code 8504.31. For imports into the EU, agreements like the Comprehensive Economic and Trade Agreement (CETA) with Canada or the Economic Partnership Agreements (EPAs) with various African, Caribbean, and Pacific countries can lead to reduced or zero duty rates, provided the goods meet Rules of Origin requirements. Similarly, the US has Free Trade Agreements (FTAs) with countries like Mexico and Canada (USMCA), which may offer preferential treatment. The UK also has numerous trade agreements post-Brexit. Importers must verify the specific terms of applicable trade agreements and ensure proof of origin is available.
What documentation is typically required when importing goods classified under HS code 8504.31?
Standard import documentation for HS code 8504.31 generally includes a commercial invoice detailing the value, quantity, and description of the transformers; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Some countries might also require technical specifications or safety certifications for electrical equipment, though this is less common for simple transformers under 1 kVA unless specific safety standards are mandated.