CLA-2-85:OT:RR:NC:N1:109
Ms. Tirta Suryadi Halim
President
T Customs Broker, Incorporated
5777 W. Century Blvd. #965
Los Angeles, CA 90045
RE: The tariff classification of solar modules from an unspecified country
Dear Ms. Halim:
In your letter dated October 4, 2012, you requested a tariff classification ruling on behalf of your client, ReneSola.
The merchandise in question is a 156 Series poly crystalline solar module and a 156 Series mono crystalline solar module. They are made up of silicon based solar cells. Each solar module contains six Schottky diodes, which are installed in the J-box (junction box) mounting on the rear side of the module. The purpose of each diode is to reduce hot-spots during module shading by anything that may block or cover any of the individual solar cells. Each module measures 64.6 inches in length, 39.1 inches in width, and 1.6 inches in depth and will be connected together in series or parallel. The solar modules do not contain any electrical wires for connection to any other devices. There are no inverters, which would convert the direct current to alternating current, present within or attached to the modules. Thus, the only electric power that the modules could provide to another device is direct current. Those modules that will contain 60 solar cells will be able to provide 235 watts to 260 watts of power output, while modules containing 72 solar cells will be able to provide 285 watts to 300 watts of power output.
The applicable subheading for the 156 Series poly crystalline solar module and the 156 Series mono crystalline solar module will be 8541.40.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: Other diodes: Other: Solar cells: Assembled into modules or made up into panels.” 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 Hackett at (646) 733-3015.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division