8504.21.00.40 - Having a power handling capacity exceeding 50 kVA but not exceeding 100 kVA

This classification pertains to liquid dielectric transformers with a power handling capacity that falls within a specific range: exceeding 50 kVA but not exceeding 100 kVA. These transformers are designed to step voltage up or down for various electrical power distribution and industrial applications where oil or other liquid insulating mediums are utilized for cooling and insulation. The "liquid dielectric" aspect is a key defining characteristic, distinguishing them from dry-type transformers.

When classifying transformers at this level, the critical distinguishing factor between sibling categories is the precise power handling capacity. This category is distinct from **8504.21.00.20**, which covers transformers with a capacity *not exceeding* 50 kVA. It is also differentiated from **8504.21.00.60**, which applies to transformers with a capacity *exceeding* 100 kVA but *not exceeding* 500 kVA, and **8504.21.00.80** for capacities exceeding 500 kVA up to 650 kVA. Careful consideration of the transformer's nameplate rating is essential for accurate classification.

As this classification node represents a leaf node in the HTS database, there are no further subcategories branching from this specific code. Therefore, the classification is finalized at this level based on the product's type as a liquid dielectric transformer and its specified power handling capacity range. Importers and exporters should ensure that the power rating documented for their goods precisely matches the criteria of this code to avoid classification errors.