Mr. Kevin Hooiveld
Violin Power Solutions
69 Hannover Drive
Saint Catharines, Ontario L2W 1A3
RE: The tariff classification of the Solar Roof from an undisclosed country.Dear Mr. Hooiveld:In your letter dated November 21, 2016, you requested a tariff classification ruling.The merchandise under consideration is referred to as the “Solar Roof” system, which consists of two 100W monocrystalline solar panels, an aluminum frame that encases both solar panels, a Maximum Power Point Tracking (MPPT) charge regulator, and miscellaneous mounting hardware. The Solar Roof system is designed to be mounted on the roof of a golf cart and used for trickle charging the batteries.
You have proposed classification of the Solar Roof system within heading 8541 and cite ruling H084604 in support of your position. Based on the submitted information, the items concerned include a solar panel and an MPPT regulator. When connected to one another, these components form a functional unit where the panel generates DC electricity, which is regulated by the MPPT charge regulator, and the output is ready for direct use by the golf cart’s battery system that constitutes an electrical load. In contrast, the solar panels provided for in H084604 were not able or intended to be used as DC generators. They were components of an AC power system that lacked the elements that would allow the DC power to be used directly.
Regarding the commodity at hand, based on the fact that the solar panel and MPPT regulator form a system capable of generating and outputting an electrical current that can provide power directly to a load, heading 8541 would be inapplicable.
The applicable subheading for the Solar Roof will be 8501.31.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors and generators: Other DC motors; DC generators: Of an output not exceeding 750W: Generators.” The rate of duty will be 2.5% 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/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: firstname.lastname@example.org.Sincerely,
Steven A. Mack
National Commodity Specialist Division