Product classification
HS code for 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 transformer under HS 8504.32
Electrical transformers with a power handling capacity exceeding 1 kVA but not exceeding 16 kVA are classified under HS code 8504.32. This classification follows a hierarchical structure within heading 8504, which covers electrical transformers, static converters, and inductors. According to the Chapter 85 notes and the subheading structure, transformers are first divided by whether they are liquid dielectric (oil-filled) or not. If the transformer is a 'dry-type' (not liquid dielectric), it falls under the 'Other transformers' category. Within that category, the specific code is determined by the rated power handling capacity. Code 8504.32 is specifically for those with a capacity between 1 kVA and 16 kVA. This range covers many industrial and commercial transformers used for voltage regulation and isolation in machinery and control systems.
- Covers
- Dry-type isolation transformers (2 kVA to 15 kVA)
- Step-down transformers for industrial machinery
- Single-phase and three-phase dry transformers within the 1-16 kVA range
- Control power transformers for electrical panels
- Voltage stabilizers using transformer technology within this power range
- 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. Misclassification often occurs by selecting the wrong power bracket. HS code 8504.31 is for transformers not exceeding 1 kVA, while 8504.33 is for those between 16 kVA and 500 kVA. Importers must verify the kVA rating on the nameplate to ensure the correct code. Additionally, if the transformer uses oil or another liquid for cooling and insulation, it must be classified under 8504.21, regardless of its kVA rating, as liquid dielectric transformers have their own dedicated subheadings.
Top exporters and importers of HS 850432 (the code used for transformer), 2025
In 2025, the largest exporter of HS 850432 (the code used for 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 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 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 transformer
What is the HS code for Transformer?
The HS code for Transformer is 850432 (Transformers; n.e.c. in item no. 8504.2, having a power handling capacity exceeding 1kVA but not exceeding 16kVA).
How do I classify Transformer for customs?
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.
What is the HS code for a 5 kVA dry transformer?
A 5 kVA dry-type transformer is classified under HS code 8504.32.
What if the transformer is exactly 1 kVA?
If the capacity does not exceed 1 kVA, it should be classified under 8504.31. The 8504.32 code only applies once the capacity exceeds 1 kVA.
Which countries are the top exporters of transformer (HS 850432)?
In 2025, the top exporters of HS 850432 (the code used for 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 transformer (HS 850432)?
In 2025, the top importers of HS 850432 (the code used for 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 Transformer the same in all countries?
The base HS code 850432 for 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 transformer in Brazil?
Brazil splits HS 850432 into 4 NCM codes, so the right one for 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).