The tariff classification of mono crystalline silicon solar cells sourced from the Philippines and Malaysia
Issued August 27, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8541.40.6030
Headings: 8541
Product description
The merchandise under consideration is referred to as mono crystalline silicon bare solar cells. The cells will have individual part numbers assigned to them. The part numbers are used to identify them based on technology/color, binning and thickness. Currently, three colors exist and eight binnings per technology, equaling a total of twenty-four part numbers per technology. This technology allows the solar cells to increase the sunlight to electricity (direct current) conversion. The solar cells will be imported through the port of Long Beach and Los Angeles, California for subsequent inland transportation and export to SunPower’s solar panel assembly facility located in Mexicali, Baja California, Mexico. In the Mexicali facility, the solar cells will be assembled into solar panel modules prior to shipment to the port of Calexico, California for subsequent delivery the SunPower’s customers.
CBP rationale
The applicable subheading for the mono crystalline silicon solar cells will be 8541.40.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Photosensitive semiconductor devices .
Full text
N229237 August 27, 2012 CLA-2-85T:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8541.40.6030 Mr. Miguel Angel Gomez SunPower Corporation Mexico Blvd. Lazaro Cardenas 3101 Mexico B.C. RE: The tariff classification of mono crystalline silicon solar cells sourced from the Philippines and Malaysia Dear Mr. Gomez: In your letter dated July 24, 2012, you requested a tariff classification ruling. The merchandise under consideration is referred to as mono crystalline silicon bare solar cells. The cells will have individual part numbers assigned to them. The part numbers are used to identify them based on technology/color, binning and thickness. Currently, three colors exist and eight binnings per technology, equaling a total of twenty-four part numbers per technology. This technology allows the solar cells to increase the sunlight to electricity (direct current) conversion. The solar cells will be imported through the port of Long Beach and Los Angeles, California for subsequent inland transportation and export to SunPower’s solar panel assembly facility located in Mexicali, Baja California, Mexico. In the Mexicali facility, the solar cells will be assembled into solar panel modules prior to shipment to the port of Calexico, California for subsequent delivery the SunPower’s customers. The applicable subheading for the mono crystalline silicon solar cells will be 8541.40.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Photosensitive semiconductor devices ...: Other diodes: Other: Solar cells: Other. 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 Linda M. Hackett at (646) 733-3015. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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