| Tariff Classification |
| section 16 | Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| 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 |
| 85.04 | Electrical transformers, static converters (for example, rectifiers) and inductors: |
| －Liquid dielectric transformers: |
| 8504.23 | －－Having a power handling capacity exceeding 10,000 kVA |
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