8504.31.40.35 - Having a power handling capacity less than 40 VA

This classification pertains to electrical transformers, specifically those designated as "other transformers" with a power handling capacity not exceeding 1 kVA. This category encompasses a broad range of transformers that do not fall into more specific subheadings within the "other transformers" group. The defining characteristic for classification here is their power rating, ensuring they operate below the 1 kVA threshold but also specifically below 40 VA. Examples include small signal transformers, control transformers for low-power circuits, and certain types of audio transformers used in specialized equipment.

The distinction between this category and its sibling, 8504.31.40.65, is solely based on power handling capacity. While both fall under "other transformers" with a capacity not exceeding 1 kVA, this specific subheading is for those with a power rating *less than* 40 VA. The sibling category covers transformers with a power handling capacity of 40 VA or greater, up to the 1 kVA limit of the parent heading. This precise demarcation is critical for accurate tariff application.

As this is a leaf node within the HTS classification system, there are no further subcategories. Classification under 8504.31.40.35 is definitive once the transformer meets the criteria of being an "other transformer" with a power handling capacity not exceeding 1 kVA and, importantly, being less than 40 VA. Importers and exporters should meticulously verify the power rating specifications of their transformers to ensure correct declaration.