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N190285 N1 Ruling Active

The tariff classification of a solar panel kit from China

Issued November 17, 2011 by U.S. Customs and Border Protection.

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N1 N190285 (November 17, 2011)

Tariff classification

HTS codes: 8413.70.2004

Headings: 8413

Product description

The product you plan to import is identified as a Solar-on-Demand Integrated Solar Panel Kit, item number M20653. An instruction manual and a representative sample were included with your submission. The sample will be returned to you as requested. The solar panel kit is designed for use with solar powered garden fountains. It includes a Solar-on-Demand panel with an on/off switch, a rechargeable battery, a submersible pump, two spray nozzles, short tubing and a tier kit and allows users to run the fountain day or night. The fountain will operate throughout the day and store any excess power in the battery. The unit can also be charged during the day to power the fountain for nighttime use. The pump will continue to run until the battery needs to be recharged.

CBP rationale

The applicable subheading for the Solar-on-Demand Integrated Solar Panel Kit will be 8413.70.2004, HTSUS, which provides for submersible pumps as other centrifugal pumps for liquids.

Full text

N190285 November 17, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004 Ms. Bernadette Purcell QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a solar panel kit from China Dear Ms. Purcell: In your letter dated October 21, 2011 you requested a tariff classification ruling. The product you plan to import is identified as a Solar-on-Demand Integrated Solar Panel Kit, item number M20653. An instruction manual and a representative sample were included with your submission. The sample will be returned to you as requested. The solar panel kit is designed for use with solar powered garden fountains. It includes a Solar-on-Demand panel with an on/off switch, a rechargeable battery, a submersible pump, two spray nozzles, short tubing and a tier kit and allows users to run the fountain day or night. The fountain will operate throughout the day and store any excess power in the battery. The unit can also be charged during the day to power the fountain for nighttime use. The pump will continue to run until the battery needs to be recharged. Based on the information provided, we find that the solar panel kit is a composite good of which the essential character is imparted by the submersible pump which circulates the water through the fountain. Submersible pumps are provided for in heading 8413, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the Solar-on-Demand Integrated Solar Panel Kit will be 8413.70.2004, HTSUS, which provides for submersible pumps as other centrifugal pumps for liquids. The rate of duty is 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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