8504.21.00.60 - Having a power handling capacity exceeding 100 kVA but not exceeding 500 kVA

This HTS classification covers liquid dielectric transformers with a power handling capacity that falls within a specific range: exceeding 100 kVA but not exceeding 500 kVA. These transformers utilize a liquid insulating medium, such as oil, to cool and insulate their windings and core. They are designed for applications requiring a significant power transfer but not the highest capacities found in larger industrial transformers.

The primary distinction of this category from its siblings lies in its precise power rating. It is differentiated from 8504.21.00.20 and 8504.21.00.40, which cover transformers with lower kVA ratings (not exceeding 50 kVA, and exceeding 50 kVA but not exceeding 100 kVA, respectively). Conversely, it is also distinct from 8504.21.00.80, which encompasses transformers with power ratings exceeding 500 kVA but not exceeding 650 kVA. Therefore, the defining characteristic for classification at this level is the specific range of power handling capacity.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification at this level is definitive based on the transformer's power handling capacity and its use of a liquid dielectric. Importers and exporters should carefully verify the kVA rating of their liquid dielectric transformers to ensure accurate classification under this specific HTS code.