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N013411 N0 Ruling Active

The tariff classification of trichlorosilane CAS# 10025-78-2, metallurgical grade silicon CAS# 7440-21-3, and polysilicon from Russia, China, Norway and Brazil

Issued July 24, 2007 by U.S. Customs and Border Protection.

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N0 N013411 (July 24, 2007)

Tariff classification

HTS codes: 2804.61.0000, 2804.69.1000, 2853.00.0095

Headings: 2853, 2804

Product description

You state in your letter that you plan to import trichlorosilane MSDS (G-81), metallurgical grade silicon less than 99.99% pure, and polysilicon greater than 99.99% pure. You indicate in your letter that these items will be used for the manufacturing of polysilicon and that these are raw materials used in solar panels.

CBP rationale

The applicable subheading for the trichlorosilane will be 2853.00.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals, Other. The applicable subheading for the metallurgical grade silicon less than 99.99% pure but not less than 99 percent of silicon will be 2804.69.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for silicon: other : containing by weight less than 99. The applicable subheading for the polysilicon greater than 99.99% pure will be 2804.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for silicon: containing by weight not less than 99.

Full text

N013411 July 24, 2007 CLA-2-28:RR:NC:N2:236 CATEGORY: Classification TARIFF NO.: 2853.00.0095; 2804.69.1000; 2804.61.0000 Mr. Joshua Thompson Hoku Scientific Inc. One Hoku Way Pocarello, Idaho 83204 RE: The tariff classification of trichlorosilane CAS# 10025-78-2, metallurgical grade silicon CAS# 7440-21-3, and polysilicon from Russia, China, Norway and Brazil Dear Mr. Thompson: In your letter dated June 26, 2007 you requested a tariff classification ruling. You state in your letter that you plan to import trichlorosilane MSDS (G-81), metallurgical grade silicon less than 99.99% pure, and polysilicon greater than 99.99% pure. You indicate in your letter that these items will be used for the manufacturing of polysilicon and that these are raw materials used in solar panels. The applicable subheading for the trichlorosilane will be 2853.00.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals, Other. The rate of duty will be 2.8 percent ad valroem. The applicable subheading for the metallurgical grade silicon less than 99.99% pure but not less than 99 percent of silicon will be 2804.69.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for silicon: other : containing by weight less than 99.99 percent but not less than 99 percent of silicon. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the polysilicon greater than 99.99% pure will be 2804.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for silicon: containing by weight not less than 99.99 percent of silicon. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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