CLA-2-85:OT:RR:NC:N2:220
Kim Petersen
Solardrive
Egernvej 15
DK-8270 Højbjerg
Denmark
RE: The tariff classification of photovoltaic generators from China
Dear Ms. Peterson:
In your letter dated October 28, 2020 you requested a tariff classification ruling.
The first generator under consideration is referred to as the S4F system, which is described as a small frameless photovoltaic electric generator for installation on top of the existing golf/utility car canopy, or for mounting on a boat, RV etc. The S4F system is comprised of a flexible, polymer solar panel of crystalline silicon cells, a charge controller, and has a maximum power output of 150 Watts. The S4F system is imported with the installation hardware necessary to mount the generator to the utility vehicle.
The second generator under consideration is referred to as the S2E system, which is described as a photovoltaic electric generator that is intended to replace the existing canopies on
golf/utility cars. The S2E system is comprised of an aluminum frame, solar panels, built-in charge controller, and has a maximum power output of 400 Watts. The S2E system is imported with the installation hardware necessary to mount the generator to the utility vehicle.
The third generator under consideration is referred to as the S2F system, which is described as a photovoltaic electric generator that is intended to replace the existing canopies on
golf/utility cars. The S2F system is comprised of an aluminum frame, solar panels, built-in charge controller, and has a maximum power output of 500 Watts. The S2F system is imported with the installation hardware necessary to mount the generator to the utility vehicle.
The applicable subheading for the S4F, the S2E, and the S2F systems will be 8501.31.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors and generators (excluding generating sets): other DC motors; DC generators: of an output not exceeding 750 W: Generators: Photovoltaic generators of a kind described in statistical note 9 to this chapter.” The general rate of duty is 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8501.31.8010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8501.31.8010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
On January 23, 2018, Presidential Proclamation 9693 imposed safeguard measures on imports of crystalline silicon photovoltaic (CSPV) cells and certain products incorporating CSPV cells in the form of additional tariffs or tariff rate quotas for a period of three years. Photovoltaic generators classified under heading 8501, HTSUS, unless specifically excluded, are subject to the additional duties. See Note 20 to Chapter 99 and subheading 9903.45.25, HTSUS.
Additionally, the solar panels may be subject to antidumping duties and countervailing duties (AD/CVD) for crystalline silicon photovoltaic cells from China. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 the 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division