The tariff classification of solar panel frames from the Philippines and Indonesia

N305782 September 6, 2019 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Ken Jiang Sinobec Resources LLC. 1901 Green Road Bay E Pompano Beach, FL 33064 RE: The tariff classification of solar panel frames from the Philippines and Indonesia Dear Mr. Jiang: In your letter dated August 13, 2019, you requested a tariff classification ruling. The items concerned are aluminum solar panel frame parts. The three separate parts (long frame, short frame and corner clips) are used to frame an assembly of solar cells (laminates). The finished frame forms an integral part of the finished solar panel/module. The function of the frame is to provide structural support to the laminates. The applicable subheading for the aluminum solar panel frame parts will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diodes, transistors…; … photovoltaic cells whether or not assembled in modules or made up into panels…: 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