The tariff classification of a solar wafer from China

N292923 January 19, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Paul Vroman Radix Group Intl dba DHL Global Forwarding 2660 20th St Port Huron, MI 48060 RE: The tariff classification of a solar wafer from China Dear Mr. Vroman: In your letter dated December 20, 2017, you requested a tariff classification ruling. The item concerned is referred to as a silicon wafer. This particular silicon wafer is used in the production of solar cells. Prior to importation into the United States this wafer has undergone a partial manufacturing process. The wafer itself is first sliced from a crystal ingot. The wafer is then textured using a wet chemical process, the texturing helps the wafer trap light. Then the wafer is doped (negatively) using a high temperature thermal tube process. At this point the wafer is imported into the United States where the remaining manufacturing steps are taken. In the United States the wafer undergoes an etching process where there is a removal of the edge doping region and backside diffused region. The process is needed to electrically isolate the various regions of the wafer enabling the PN junction to function as intended. Then the wafer is coated with an anti-reflectance film and a passivation layer. Finally the printed circuitry and metallic contacts are incorporated into the wafer creating the finished functioning solar cell. The applicable subheading for the imported silicon wafer will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezoelectric crystals; parts thereof: Parts.” 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 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