8504.32.00.00 - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA

This HTS category, 8504.32.00.00, specifically classifies electrical transformers that have a power handling capacity ranging from above 1 kVA up to and including 16 kVA. These transformers are essential components in electrical systems, responsible for altering voltage levels of alternating current for various applications, from industrial machinery to specialized electronic equipment. The key distinguishing factor for items within this sub-heading is their precise power rating, positioning them between smaller capacity transformers and larger industrial units.

To correctly classify a transformer under this heading, one must verify its power handling capacity. It is distinct from the sibling category 8504.31, which covers transformers with a power handling capacity not exceeding 1 kVA. Conversely, transformers with a power handling capacity exceeding 16 kVA but not exceeding 500 kVA would fall under 8504.33.00, and those exceeding 500 kVA would be classified under 8504.34.00.00. The primary determinant for selection within the 8504.3 series of transformer classifications is this quantitative measure of power handling.

As this is a leaf node within the HTS, there are no further subdivisions under 8504.32.00.00. Therefore, classification within this specific code relies solely on meeting the stated power handling capacity criteria. Examples of transformers falling here might include those used in medium-sized commercial buildings for power distribution, or within specific industrial processes requiring moderate voltage transformation.