N095388 N0 Ruling Active

The tariff classification of a tracking platform from the United States

Issued March 24, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9899

Headings: 8479

Product description

The Tracking Platform is a mechanically operated platform intended for use in solar energy systems. The positioning device is composed of structural steel and features panel racking, an articulating head, tracking controls and a stationary pole. The dual axis platform tilts and angles in order to follow the sun’s movements for optimum reception. Solar photovoltaic (PV) panels (not included) will be installed onto the platform. The sunlight captured by the panels is used to generate clean energy. In your letter,

CBP rationale

The applicable subheading for the Tracking Platform, without solar photovoltaic panels, will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other … Other.

Full text

N095388 March 24, 2010 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Greg Brienza SolarNovar 158 Quarry Road Plattsburgh, NY 12901 RE: The tariff classification of a tracking platform from the United States Dear Mr. Brienza: In your letter dated February 18, 2010, you requested a tariff classification ruling. The Tracking Platform is a mechanically operated platform intended for use in solar energy systems. The positioning device is composed of structural steel and features panel racking, an articulating head, tracking controls and a stationary pole. The dual axis platform tilts and angles in order to follow the sun’s movements for optimum reception. Solar photovoltaic (PV) panels (not included) will be installed onto the platform. The sunlight captured by the panels is used to generate clean energy. In your letter, you state that you are requesting a tariff classification ruling on the tracking platform alone without solar photovoltaic (PV) panels. The applicable subheading for the Tracking Platform, without solar photovoltaic panels, will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other … Other. The general rate of duty will be 2.5 percent ad valorem. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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