8504.23.00.45 - Having a power handling capacity exceeding 59,999 kVA but not exceeding 100,000 kVA

This HTS classification covers liquid dielectric transformers with a significant power handling capacity. Specifically, it encompasses transformers designed to operate within a power range exceeding 59,999 kVA up to and including 100,000 kVA. These are high-capacity units essential for managing and distributing large amounts of electrical power within industrial facilities, large commercial buildings, and utility substations. The classification relies on the stated power handling capacity as the primary differentiating factor.

It is crucial to distinguish this category from its direct siblings. HTS code 8504.23.00.41 covers liquid dielectric transformers with a power handling capacity exceeding 10,000 kVA but *not* exceeding 59,999 kVA, representing a lower tier of high-capacity transformers. Conversely, HTS code 8504.23.00.80 applies to liquid dielectric transformers with a power handling capacity exceeding 100,000 kVA, catering to the absolute largest power requirements. This specific sub-heading, 8504.23.00.45, occupies the intermediate range between these two.

As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, the classification is determined definitively by the power handling capacity of the liquid dielectric transformer falling within the specified range of greater than 59,999 kVA and up to 100,000 kVA. Classification decisions for transformers within this range should strictly adhere to this power rating, as provided by the manufacturer's specifications.