CLA-2-85:OT:RR:NC:N2:209

Delas Lee McCarroll
Yusen Logistics
19001 Harborgate Way
Torrance, CA 90501

RE: The tariff classification of solar panel frames from Malaysia

Dear Ms. McCarroll:

In your letter dated March 19, 2018, you requested a tariff classification ruling on behalf of your client JinkoSolar (U.S.) Inc.

The items concerned are aluminum solar panel frame parts. The three separate parts (long frame, short frame and angle) 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 assembly of solar cells (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