8504.90.96.42 - Wound cores for incorporation into transformers

This HTS subcategory, 8504.90.96.42, specifically covers wound cores intended for integration into transformers. These cores are typically formed by winding magnetic materials, such as iron or ferrite, into a specific shape and are a critical component in the construction of transformers that facilitate electrical power conversion. The "wound" aspect is a key distinguishing feature, differentiating them from other core types.

It is important to distinguish this category from its sibling, 8504.90.96.38, which covers "stacked cores." Stacked cores are manufactured by laminating and assembling flat pieces of magnetic material, creating a different physical structure and manufacturing process compared to the wound cores classified here. Similarly, 8504.90.96.34 covers laminations specifically, which are the individual components that would be used to construct stacked cores, rather than the finished wound core itself.

As this is a leaf node within the HTS structure, there are no further subcategories that subdivide this specific classification. Therefore, classification within 8504.90.96.42 relies on confirming that the merchandise consists of wound cores manufactured for direct incorporation into transformers, aligning with the established scope of Chapter 85 and Heading 8504.