Product classification
HS code for Dry-type transformer: 8504.32
Transformers, n.e.c. in item no. 8504.2, having a power handling capacity exceeding 1kVA but not exceeding 16kVA.
Classification of dry-type transformer under HS 8504.32
The classification of electrical transformers under HS code 850432 is determined by two primary technical factors: the cooling medium and the power handling capacity. Chapter 85 covers electrical machinery and equipment. Heading 8504 is reserved for electrical transformers, static converters, and inductors. Within this heading, transformers are first divided into liquid-dielectric (oil-filled) and "other" (dry-type). Subheading 850432 specifically addresses dry-type transformers that have a power handling capacity exceeding 1 kVA but not exceeding 16 kVA. These units are typically used in industrial control systems, medical equipment, and small-scale power distribution where the fire risk associated with oil-filled units must be avoided. The classification ensures that medium-capacity dry units are distinguished from both smaller electronic transformers and larger industrial power transformers. The "dry-type" designation refers to the fact that the core and coils are not immersed in a liquid sealant or coolant, but are instead cooled by air or solid insulation.
- Covers
- Dry-type isolation transformers (1.1 kVA to 16 kVA)
- Industrial control transformers within the specified power range
- Step-up or step-down dry transformers for machinery
- Air-cooled power transformers for indoor use
- Encapsulated dry-type transformers
- Also under 8504.32
- Square D control power transformers
- Eaton dry-type transformers
- Acme Electric industrial transformers
- Jefferson Electric transformers
- SolaHD industrial control transformers
Codes often confused with 8504.32
Common mistake. The most frequent misclassification occurs with HS code 850421, which is for liquid-dielectric transformers. Even if the power capacity is the same, the cooling medium is the primary separator at the 4-digit level. Another common error involves capacity thresholds: transformers with a capacity of 1 kVA or less fall under 850431, while those exceeding 16 kVA but not exceeding 500 kVA fall under 850433. Misidentifying the kVA rating can lead to significant customs delays. Furthermore, if the device is a static converter (like a rectifier or inverter) rather than a transformer, it must be classified under 850440.
Top exporters and importers of HS 850432 (the code used for dry-type transformer), 2025
In 2025, the largest exporter of HS 850432 (the code used for dry-type transformer) in UN Comtrade data was the Netherlands, with 23% of world exports; the largest importer in UN Comtrade data was the United States, with 20% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 850432, not only dry-type transformer.
Top exporters 2025 · share of world exports
- 1 Netherlands $258M 23% of world exports
- 2 China $179M 16% of world exports
- 3 Malaysia $103M 9.1% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $217M 20% of world imports
- 2 Saudi Arabia $83M 7.7% of world imports
- 3 Germany $71M 6.6% of world imports
World total: $1.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for dry-type transformer
Brazil splits HS 8504.32 into 4 NCM codes. Pick the one that matches your product:
- 8504.32.11Transformers over 1 to 3 kVA, 60 Hz or less
- 8504.32.19Transformers over 1 to 3 kVA, over 60 Hz
- 8504.32.21Transformers over 3 to 16 kVA, 60 Hz or less
- 8504.32.29Transformers over 3 to 16 kVA, over 60 Hz
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about dry-type transformer
What is the HS code for Dry-type transformer?
The HS code for Dry-type transformer is 850432 (Transformers; n.e.c. in item no. 8504.2, having a power handling capacity exceeding 1kVA but not exceeding 16kVA). For a dry-type transformer with a power handling capacity between 1 kVA and 16 kVA, the correct HS code is 850432.
How do I classify Dry-type transformer for customs?
Dry-type transformer is classified under HS code 850432 — Transformers; n.e.c. in item no. 8504.2, having a power handling capacity exceeding 1kVA but not exceeding 16kVA. This is a 6-digit subheading level code.
How do I distinguish between 850431 and 850432?
The distinction is based solely on power capacity. If the transformer handles 1 kVA or less, use 850431. If it handles more than 1 kVA (up to 16 kVA), use 850432.
Which countries are the top exporters of dry-type transformer (HS 850432)?
In 2025, the top exporters of HS 850432 (the code used for dry-type transformer) in UN Comtrade data were the Netherlands ($258M, 23% of world exports), China ($179M) and Malaysia ($103M). World exports came to about $1.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of dry-type transformer (HS 850432)?
In 2025, the top importers of HS 850432 (the code used for dry-type transformer) in UN Comtrade data were the United States ($217M, 20% of world imports), Saudi Arabia ($83M) and Germany ($71M). World imports came to about $1.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Dry-type transformer the same in all countries?
The base HS code 850432 for Dry-type transformer is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for dry-type transformer in Brazil?
Brazil splits HS 850432 into 4 NCM codes, so the right one for dry-type transformer depends on the product's details: 8504.32.11 (Transformers over 1 to 3 kVA, 60 Hz or less), 8504.32.19 (Transformers over 1 to 3 kVA, over 60 Hz), 8504.32.21 (Transformers over 3 to 16 kVA, 60 Hz or less), 8504.32.29 (Transformers over 3 to 16 kVA, over 60 Hz).