CLA-2-85T:RR:NC:N1:109
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