HS Heading 8504 : Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof
HEADING DEFINITION & DISAMBIGUATION
HS Heading 8504 encompasses electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof. It classifies 11 6-digit WCO subheadings within Chapter 85 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 8504
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 8504.10 | Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof, Ballasts for discharge lamps or tubes | 85 | View 8504.10 Package → |
| 8504.21 | Liquid dielectric transformers, Having a power handling capacity not exceeding |
85 | View 8504.21 Package → |
| 8504.22 | Liquid dielectric transformers, Having a power handling capacity exceeding |
85 | View 8504.22 Package → |
| 8504.23 | Liquid dielectric transformers, Having a power handling capacity exceeding |
85 | View 8504.23 Package → |
| 8504.31 | Other transformers, Having a power handling capacity not exceeding |
85 | View 8504.31 Package → |
| 8504.32 | Other transformers, Having a power handling capacity exceeding |
85 | View 8504.32 Package → |
| 8504.33 | Other transformers, Having a power handling capacity exceeding |
85 | View 8504.33 Package → |
| 8504.34 | Other transformers, Having a power handling capacity exceeding |
85 | View 8504.34 Package → |
| 8504.40 | Static converters | 85 | View 8504.40 Package → |
| 8504.50 | Other inductors | 85 | View 8504.50 Package → |
| 8504.90 | Parts | 85 | View 8504.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 8504
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 8504 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 8504 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 8504 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 8504?
HS Heading 8504 covers Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof, grouping 11 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8504?
Subheadings under Heading 8504 range from 8504.11 to 8504.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8504?
US MFN general duty rates for Heading 8504 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8504?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8504?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8504?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8504 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8504?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8504?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8504?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.