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