Sabrina Robazza
Metro Customs Brokers
1 Lincoln Blvd
Rouses Point, NY 12979
RE: The tariff classification and applicability of trade remedies of a photovoltaic (PV) generator from India
Dear Ms. Robazza:
In your letter dated January 17, 2024, you requested a tariff classification ruling on behalf of your client, Sunforce Products Inc.
The merchandise under consideration is identified as the 170W 12 Volt Crystalline Solar Panel (Generator), which is described as an off-grid battery charger that is constructed of a weatherproof high-efficiency polycrystalline PV panel having a tempered glass surface on the cell side, a back sheet of TPT material, a junction box, and an aluminum frame. The junction box is equipped with two blocking diodes and the terminals/wires that allow for electrical connection. The PV surface area is 1,483 mm by 670 mm for a total PV surface area of 9,936 square cm and the Generator does not incorporate static converting apparatus or a battery. Based on the provided specifications, the Generator has a maximum output of 170 Watts and is intended to be attached directly to a charge controller for the purpose of charging a 12 V battery(ies). The example you provide illustrates the Generator connected to recreational vehicle or boat batteries.
The applicable subheading for the 170W 12 Volt Crystalline Solar Panel will be the 8501.72.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output exceeding 50 W: Of an output not exceeding 750 W.” . The rate of duty will be 2.5% ad valorem.
Also in your letter, you request that we make a determination on the applicability of Section 201 safeguard measures pertaining to the subject Generator.
Effective 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. The safeguard measures were subsequently extended by Presidential Proclamation 10339, dated February 4, 2022, for an additional four years. As a result, products classified under subheading 8501.72, HTSUS, unless specifically excluded, are subject to the additional duties. See Note 18 to Chapter 99 and subheadings 9903.45.21 through 9903.45.25, HTSUS.
You state that the subject PV Generator is manufactured in India from PV cells of Indian origin. Note 18(b) to Chapter 99, HTSUS, lists the World Trade Organization developing countries that are not subject to the additional rates of duty by application of subheadings 9903.45.21 through 9903.45.27, HTSUS, which applies to importations of CSPV cells. Because India is not designated as a WTO developing country, the additional duties for CSPV cells will apply to importations of the 170W 12 Volt Crystalline Solar Panel upon importation into the United States unless specifically excluded by a provision of Note 18(c) to Chapter 99, HTSUS.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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