8504.31.40 - Having a power handling capacity less than 1 kVA

This HTS category, 8504.31.40, encompasses "Other transformers" within the broader group of transformers having a power handling capacity not exceeding 1 kVA. Specifically, this subcategory applies to transformers that fall below the 1 kVA threshold, excluding those explicitly identified as having a power handling capacity of exactly 1 kVA. These are typically smaller, specialized transformers used in a variety of electrical and electronic applications where lower power requirements are met.

The key differentiator for this classification lies in its power handling capacity, precisely defined as *less than* 1 kVA. It stands apart from its sibling category, 8504.31.60.00, which is designated for transformers with a power handling capacity of *exactly* 1 kVA. Therefore, accurate measurement and understanding of the transformer's power rating are crucial for correct classification under this heading.

Within this category, further subdivisions are provided to refine classification based on more granular power thresholds. The subcategories, 8504.31.40.35 and 8504.31.40.65, distinguish between transformers with a power handling capacity less than 40 VA and those with a capacity of 40 VA or greater, respectively. This hierarchical breakdown allows for a more precise classification of transformers based on their specific power output capabilities within the overall "less than 1 kVA" range.