Mr. Eric O. Peterson
Charles M. Schayer & Company
802 South 56th Avenue
Phoenix, AZ 85043
RE: The tariff classification of solar panel racks from Canada and Germany.
Dear Mr. Peterson:
In your letter dated April 27, 2011, on behalf of Schletter Inc., you requested a tariff classification ruling. A representative photo was submitted with your request.
The products to be imported are racks used to secure solar powered panels. Available in either steel or aluminum, theses racks are imported unassembled and consist of different lengths of beams, clamps, bolts and fasteners. As shown in the pictures submitted the racks are designed to be secured to the ground and to hold five rows of solar panels set at graduated angles. Each row is shown to have the capacity to hold many panels. The racks have been stated to contain no moving parts.
The applicable subheading for the steel racks will be will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated building of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other. The general rate of duty will be free.
You suggest classification of the aluminum racks in subheading 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other. However, these racks are more specifically provided for in HTSUS heading 7610.
The applicable subheading for the aluminum racks will be will be 7610.90.0080, HTSUS, which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures, other, other, other. The general rate of duty will be 5.7 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Robert B. Swierupski
National Commodity Specialist Division