The tariff classification of solar panel frames from Canada

N310335 March 17, 2020 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 330642 RE: The tariff classification of solar panel frames from Canada Dear Mr. Jiang: In your letter dated March 3, 2020, you requested a tariff classification ruling. The items concerned are aluminum solar panel frame parts. Based on the submitted diagram/photographs the frame consists of three separate pieces (long frame, short frame and corner clips). This frame assembly is used in the manufacture of a solar panel/module. The frame surrounds the solar cell assembly/lamination and 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