Chapter 85 covers 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. This chapter is one of the most technology-intensive chapters in the HS classification, involving a wide range of fields such as power generation, transformation, consumption, communications, and consumer electronics. Within the chapter, it is divided into multiple headings by function, such as 8501 electric motors, 8504 transformers, 8517 communication equipment, etc. Goods in this chapter generally have functions of electrical energy conversion, transmission, or signal processing, and classification requires close attention to their working principles, power parameters, and uses. Heading 8504 covers transformers, static converters (such as rectifiers and inverters), and inductors. Transformers are used to change AC voltage and current, static converters achieve conversion of electrical energy forms (such as AC/DC, DC/AC), and inductors are used for filtering, energy storage, etc. Under this heading, goods are further subdivided by power capacity, cooling method, dielectric type, etc. Liquid transformers specifically refer to transformers that use insulating liquid (such as mineral oil or silicone oil) for cooling and insulation, usually used for power transmission and distribution, with relatively high power. The first 2 digits "85" represent Chapter 85, i.e., electrical machinery and equipment and parts thereof; digits 3-4 "04" represent heading 8504, specifically transformers, static converters, and inductors; digits 5-6 "22" represent subheading 850422, referring to liquid dielectric transformers with a power capacity exceeding 650 kVA but not exceeding 10,000 kVA. Subheading 850421 covers liquid dielectric transformers with a power capacity not exceeding 650 kVA, and 850423 covers liquid dielectric transformers with a power capacity exceeding 10,000 kVA. Therefore, 850422 precisely corresponds to liquid transformers in the medium power range, commonly used in distribution systems. The goods are liquid transformers, whose insulation and cooling medium is liquid, and whose power capacity is between 650 kVA and 10,000 kVA, so they are classified under 850422. If the power does not exceed 650 kVA, they should be classified under 850421; if it exceeds 10,000 kVA, they should be classified under 850423. If they are dry-type transformers, they should be classified under subheadings such as 850431 or 850432. In addition, if they are static converters (such as rectifiers), they should be classified under 850440.

Product Name: The standard name of the declared goods should clearly be "liquid transformer" or "oil-immersed transformer", avoiding colloquial names. Use: Explain the application scenario of the transformer, such as power distribution, industrial power supply, substation, etc. Brand: Fill in the manufacturer or brand name; if there is no brand, fill in "unbranded". Model: Fill in the product model and specifications, which should be consistent with the technical documents. Power Capacity: Declare the rated capacity of the transformer in kVA; the numerical value must be clear to determine the subheading. Cooling Method: Explain the cooling medium and circulation method, such as oil-immersed self-cooled, oil-immersed air-cooled, etc. Rated Voltage: Fill in the primary and secondary rated voltages, in kV or V. Frequency: Fill in the rated frequency, such as 50 Hz, 60 Hz. Product Name: Liquid transformer (oil-immersed distribution transformer); Use: For stepping down voltage in a 10 kV distribution system; Brand: ABB; Model: S13-M-1000/10; Power Capacity: 1000 kVA; Cooling Method: Oil-immersed self-cooled; Rated Voltage: High voltage 10 kV / Low voltage 0.4 kV; Frequency: 50 Hz; Manufacturer: ABB (China) Ltd. Failure to accurately declare power capacity, leading to confusion among subheadings 850421, 850422, and 850423. Mistakenly declaring a liquid transformer as a dry-type transformer, classifying it under 850431 or 850432. The cooling method description is too simple and does not reflect the liquid medium, affecting classification.

The core basis for classification is: 1. Whether the goods are transformers; 2. Whether the insulation and cooling medium is liquid; 3. Whether the power capacity is between 650 kVA and 10,000 kVA. Liquid transformers usually consist of an iron core, windings, oil tank, insulating oil, etc., and use the principle of electromagnetic induction to change AC voltage. If the medium is gas or dry-type, they are classified under other subheadings. Power capacity is a key quantitative indicator and must be based on rated capacity. In addition, it is necessary to distinguish static converters from transformers; the former is used to change the form of current, while the latter only changes the magnitude of voltage and current. 850421 Liquid dielectric transformers, power ≤ 650 kVA: Liquid transformers with a power capacity not exceeding 650 kVA; the difference from 850422 lies only in the capacity range, and the rated capacity must be accurately checked during classification. 850423 Liquid dielectric transformers, power > 10,000 kVA: Liquid transformers with a power capacity exceeding 10,000 kVA, usually used in transmission systems, distinguished from the medium-power distribution transformers of 850422. 850431 Other transformers, power ≤ 1 kVA: Dry-type or non-liquid dielectric low-power transformers with a capacity not exceeding 1 kVA, differing from liquid transformers in both medium and capacity. 850432 Other transformers, 1 kVA < power ≤ 16 kVA: Dry-type or non-liquid dielectric medium-power transformers with a capacity between 1 kVA and 16 kVA, not involving liquid cooling. 850440 Static converters: Static converters are used to change the form of current (such as rectification and inversion), while liquid transformers only change voltage and current, not frequency or number of phases. Has it been confirmed that the transformer uses a liquid medium for cooling and insulation? Has the rated power capacity (kVA) been accurately measured or obtained? Has a distinction been made between transformers and static converters? Has it been checked whether the power capacity is between 650 kVA and 10,000 kVA? Has it been checked whether there are other special functions (such as voltage regulation) that affect classification?

How can I inquire about the import tax rate for 850422? You can log on to the official website of the General Administration of Customs of China or the "Single Window" platform, enter HS code 850422 to inquire about the latest tariff rate, value-added tax, and consumption tax. You may also refer to the "Customs Import and Export Tariff of the People's Republic of China" or consult a professional customs broker. Note that tax rates may vary due to trade agreements, country of origin, and other factors. What is the main difference between liquid transformers and dry-type transformers when declaring? The main difference lies in the cooling and insulation medium: liquid transformers use liquids such as insulating oil and are classified under 850421-850423; dry-type transformers use air or solid insulation and are classified under 850431-850434. When declaring, the medium type must be clearly stated and corresponding technical parameters provided. If the power capacity is exactly 650 kVA, which code should it be classified under? Subheading 850421 is "not exceeding 650 kVA", and 850422 is "exceeding 650 kVA but not exceeding 10,000 kVA". Therefore, 650 kVA should be classified under 850421. Classification must be based on rated capacity, and attention should be paid to the accuracy of the numerical value. What certifications are required for exporting liquid transformers? Exports usually need to comply with the safety certifications of the destination country, such as CE in the European Union and UL in the United States. In addition, type test reports and factory inspection reports may be required. Specific certification requirements vary by country, and it is recommended to confirm with the customer in advance. If the transformer has a voltage regulating device, does it affect classification? Generally, it does not affect classification and it is still classified under 8504. However, if the voltage regulating device constitutes an independent function or is combined with the transformer into a complete set of equipment, it may need to be classified as a complete set. It is recommended to consult customs or professional classifiers based on the specific structure. In the declaration elements for 850422, how should power capacity be filled in? The rated capacity of the transformer should be filled in, in kVA, for example, "1000 kVA". It must be consistent with the product nameplate and technical documents to avoid classification errors caused by rounding. When importing liquid transformers, what points will customs inspection focus on? Customs will check whether the declared product name, model, power capacity, cooling method, etc. are consistent with the actual goods, and will check whether they are used mechanical and electrical products (which may involve pre-shipment inspection). In addition, attention will be paid to safety markings, energy efficiency grades, etc. How can one determine whether a transformer is liquid dielectric or dry-type? You can check the product nameplate or technical manual. Liquid transformers usually have components such as an oil tank, radiator, and oil level gauge, and are marked "oil-immersed" or "Liquid-immersed". Dry-type transformers have no oil tank, and the windings are exposed or cast-resin.