8504.34.00.00 - Having a power handling capacity exceeding 500 kVA

This HTS category, 8504.34.00.00, specifically covers electrical transformers that possess a power handling capacity exceeding 500 kVA. These are typically large, heavy-duty transformers used in industrial settings, power generation and distribution facilities, and substations to step up or step down voltages for high-power applications. The defining characteristic for classification within this sub-heading is the substantial electrical load they are designed to manage.

This classification is distinguished from its siblings by its upper limit of power handling capacity. While 8504.31 and 8504.32.00.00 cover transformers with smaller capacities (not exceeding 1 kVA and exceeding 1 kVA but not exceeding 16 kVA, respectively), and 8504.33.00 addresses those exceeding 16 kVA but not exceeding 500 kVA, this specific sub-heading targets the most powerful transformers in the "other transformers" group. The precise kVA rating is the crucial factor in differentiating these classifications.

As a leaf node within the HTS, 8504.34.00.00 does not have further subdivisions. Therefore, the focus for classification under this code rests solely on verifying that the transformer's specified power handling capacity definitively surpasses 500 kVA. Importers and exporters should consult manufacturer specifications to confirm the kVA rating to ensure accurate declaration and avoid potential discrepancies during customs clearance.