CLA-2-85:RR:NC:MM:109 C86485

Mr. Chris Leach
Mitsubishi International Corporation
333 South Hope Street
Suite# 2500
Los Angeles, CA 90071

RE: The tariff classification of a bare Solar Cell, Interconnection for solar cell and Coverglass Interconnection Cells from Japan

Dear Mr. Leach:

In your letter dated April 14, 1998, you requested a tariff classification ruling.

The merchandise is described in your letter as a Bare Solar Cell, an Interconnector for the Solar Cell and Coverglass Interconnector Cells(CIC). The Bare Solar Cell is a cut silicon wafer processed to absorb photovoltaic energy. The bare cell will be assembled with the interconnector and coated glass and consists of a wafer with various proprietary depositions on metallic conductive backing. The Coverglass Interconnector Cell (CIC) consists of an assembly of the Solar Cell and the Interconnector with optically coated glass on top. The glass provides physical protection to the Bare Solar Cell and the anti-reflective coating allows sunlight absorption. The Coverglass Interconnector Cells (CIC) are attached one to another via the Interconnector. The CIC's are attached to a panel on a satellite. The panel is an appendage of the satellite which is directed to the sun to generate energy. It consists of glass with a reflective coating on top of a Bare Solar Cell and Interconnector. The Interconnector for the Solar Cell is a flexible (foil) interconnection of molybdenum with silver coating or all silver. They are specially designed to connect the fully assembled Solar Cells (CIC - Coverglass Interconnector Cells) together in a series (panel).

The applicable subheading for the Bare Solar Cell and Coverglass Interconnector Cell will be 8541.40.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Photosensitive semiconductor devices ...Other diodes: Other: Solar cells; Other." The rate of duty will be free.

The applicable subheading for the Interconnector for the Solar Cell will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Diodes, transistors and similar semiconductor devices ...parts thereof: Parts." The rate of duty will be free.

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 Eileen Kaplan at 212-466-5673.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division