N280788 N2 Ruling Active

The tariff classification of solar cells from Korea

Issued November 23, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8541.40.6030

Headings: 8541

Product description

The items concerned are referred to as Solaria PowerXT Cells (Part #s H017-01-M003-01 and H01-03-M003-04). It is stated that the Solaria PowerXT Cells are solar cells produced from crystalline silicon cell wafers (feedstock) with no visible bus bars. They measure from 500 mm to 1100 mm in length by 155 mm to 160 mm in width. They are used to manufacture solar panels/modules.

CBP rationale

The applicable subheading for the Solaria PowerXT Cells (Part #s H017-01-M003-01 and H01-03-M003-04) will be 8541.40.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Photosensitive semiconductor devices .

Full text

N280788 November 23, 2016 CLA-2-85:OT:RR:NC:N4:109 CATEGORY: Classification TARIFF NO.: 8541.40.6030 Bob Zapotosky  The Solaria Corporation 6200 Paseo Padre Parkway  Fremont, CA 94542 RE: The tariff classification of solar cells from Korea Dear Mr. Zapotosky: In your letter dated November 1, 2016, you requested a tariff classification ruling. The items concerned are referred to as Solaria PowerXT Cells (Part #s H017-01-M003-01 and H01-03-M003-04). It is stated that the Solaria PowerXT Cells are solar cells produced from crystalline silicon cell wafers (feedstock) with no visible bus bars. They measure from 500 mm to 1100 mm in length by 155 mm to 160 mm in width. They are used to manufacture solar panels/modules. The applicable subheading for the Solaria PowerXT Cells (Part #s H017-01-M003-01 and H01-03-M003-04) 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 the World Wide Web at https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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