# United States tariff line 8504.31.40.35: Having a power handling capacity less than 40 VA

> In the United States tariff, line 8504.31.40.35 covers other transformers, having a power handling capacity not exceeding 1 kVA, having a power handling capacity less than 1 kVA, having a power handling capacity less than 40 VA. The general (MFN) duty rate is 6.6%. It falls under HS subheading 8504.31 in heading 85.04 (chapter 85).

Source: https://border.bot/countries/united-states/hs-codes/8504314035
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 85](https://border.bot/countries/united-states/hs-codes/85) / [8504.31](https://border.bot/countries/united-states/hs-codes/850431) / [8504.31.40.35](https://border.bot/countries/united-states/hs-codes/8504314035)

## Key facts

- Tariff line: 8504.31.40.35
- Covers: Other transformers, having a power handling capacity not exceeding 1 kVA, having a power handling capacity less than 1 kVA, having a power handling capacity less than 40 VA
- Duty (MFN): 6.6%
- Preferential rates: From free (17 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [8504.31](https://border.bot/hs-codes/850431)

## What this line covers

In the United States tariff, line 8504.31.40.35 covers other transformers, having a power handling capacity not exceeding 1 kVA, having a power handling capacity less than 1 kVA, having a power handling capacity less than 40 VA.

Its legal text is “Having a power handling capacity less than 40 VA”, read under “Other transformers”, “Having a power handling capacity not exceeding 1 kVA”, “Other” and “Having a power handling capacity less than 1 kVA”.

## How it is structured

It falls under HS subheading 8504.31 in heading 85.04 (chapter 85). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- Heading 85.04: Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof
- Subheading 8504.31: Other transformers
- Within the subheading: Having a power handling capacity not exceeding 1 kVA
- Within the subheading: Other
- Within the subheading: Having a power handling capacity less than 1 kVA
- Line 8504.31.40.35: Having a power handling capacity less than 40 VA

## Duty

The general (MFN) duty rate is 6.6%.

The rate is published on 8504.31.40.

Duty-free entry applies to goods that qualify under 16 programmes, and to goods from a group of origins (origin group A).

- Free: a group of origins (origin group A) (A)
- Free: United States-Australia Free Trade Agreement (AU)
- Free: United States-Bahrain Free Trade Agreement Implementation Act (BH)
- Free: United States-Chile Free Trade Agreement (CL)
- Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO)
- Free: African Growth and Opportunity Act (D)
- Free: Caribbean Basin Economic Recovery Act (E)
- Free: United States-Israel Free Trade Area (IL)
- Free: United States-Jordan Free Trade Area Implementation Act (JO)
- Free: United States-Korea Free Trade Agreement Implementation Act (KR)
- Free: United States-Morocco Free Trade Agreement Implementation Act (MA)
- Free: United States-Oman Free Trade Agreement Implementation Act (OM)
- Free: Dominican Republic-Central America-United States Free Trade Agreement (P)
- Free: United States-Panama Trade Promotion Agreement Implementation Act (PA)
- Free: United States-Peru Trade Promotion Agreement Implementation Act (PE)
- Free: United States-Mexico-Canada Agreement (S)
- Free: United States-Singapore Free Trade Agreement (SG)

## In other countries

No other national tariff on border.bot has live lines under 8504.31 yet.

- [The Harmonized System text for 8504.31](https://border.bot/hs-codes/850431)

## Other lines under 8504.31

- [8504.31.20.00](https://border.bot/countries/united-states/hs-codes/8504312000) Unrated
- [8504.31.40.65](https://border.bot/countries/united-states/hs-codes/8504314065) Having a power handling capacity 40 VA or greater
- [8504.31.60.00](https://border.bot/countries/united-states/hs-codes/8504316000) Having a power handling capacity of 1 kVA

- Previous line: [8504.31.20.00](https://border.bot/countries/united-states/hs-codes/8504312000) Unrated
- Next line: [8504.31.40.65](https://border.bot/countries/united-states/hs-codes/8504314065) Having a power handling capacity 40 VA or greater

## Frequently asked questions

### What does tariff line 8504.31.40.35 cover in the United States tariff?

In the United States tariff, line 8504.31.40.35 covers other transformers, having a power handling capacity not exceeding 1 kVA, having a power handling capacity less than 1 kVA, having a power handling capacity less than 40 VA.

### What is the general (MFN) duty on 8504.31.40.35 in the United States?

The general (MFN) duty rate is 6.6%. The rate is published on 8504.31.40.

### Which preferential rates apply to 8504.31.40.35?

Duty-free entry applies to goods that qualify under 16 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Israel Free Trade Area, the United States-Jordan Free Trade Area Implementation Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A).

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/8504314035.json