8504.23.00 - Having a power handling capacity exceeding 10,000 kVA

HTS category 8504.23.00 encompasses liquid dielectric transformers with a substantial power handling capacity exceeding 10,000 kVA. These are sophisticated electrical devices designed for the efficient transfer of electrical energy between circuits through electromagnetic induction, utilizing a liquid insulating medium for cooling and insulation. Their primary application is in high-power electrical systems, such as industrial facilities, power generation stations, and large-scale utility networks, where the demand for voltage transformation is significant.

This specific classification distinguishes itself from its siblings based on the defined power threshold. Unlike 8504.21.00 (not exceeding 650 kVA) and 8504.22.00 (exceeding 650 kVA but not exceeding 10,000 kVA), this category is exclusively for transformers operating at the higher end of the power spectrum. This differentiation is crucial for accurate tariff application, as these larger units often represent different manufacturing processes, market segments, and associated duty rates.

Further sub-classification within 8504.23.00 refines the categorization based on progressively higher power capacities. The subcategories 8504.23.00.41, 8504.23.00.45, and 8504.23.00.80 delineate transformers with capacities exceeding 10,000 kVA, distinguishing between those up to 59,999 kVA, those between 59,999 kVA and 100,000 kVA, and finally those exceeding 100,000 kVA, respectively. This granular breakdown allows for precise identification of very large power transformers according to their specific electrical ratings.