Ducal Technology, LLC
620 Newport Center Dr.
Newport Beach, CA 92660
RE: The tariff classification of the DuCal Solar Energy Saver Kit from ThailandDear Mr. Du: In your letter dated January 30, 2017, you requested a tariff classification ruling.The merchandise under consideration is identified as the DuCal Solar Energy Saver Kit which consists of 12 aluminum framed solar panels, mounting rails and hardware for each panel, electrical cables, and a charge controller and monitoring unit. Each panel is rated at 250W output and comes with an inverter mounted to the back that is connected to the panel’s junction box via cabling. The charge controller and monitoring unit, which is referred to as the “Gateway Interface Computer,” is connected to the assembled kit and monitors the electrical power generated from the panels and logs data on their performance which can be accessed from a personal computer. Also included in the kit are two electrical cables that are fitted with connectors that are used to connect the panels to an electrical load or grid. The 12 AWG cable is fitted with a female connector, is 65’ in length, and is used to attach the solar panels to the charge controller. The 14 AWG cable is fitted with a male and a female connector, is 10’ in length, and is used to connect the charge controller to the electrical load.
The DuCal Solar Energy Saver Kit consists of a collection of goods that are prima facie classifiable under two or more headings. However, you have suggested that the kit is classifiable under 8501.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), as an electrical AC generator.
The General Rules of Interpretation (GRIs) to the HTSUS govern the classification of goods in the tariff schedule. GRI-1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."
We would note that Section XVI Note 4 provides for the following: “[w]here a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.” The DuCal Solar Energy Saver Kit is a collection of solar generators attached together by electrical cables to form one 3.75 kVA AC generator. This is evident by the single 12 AWG electrical cable that attaches the 12 panel solar array to the charge controller and the single 14 AWG electrical cable that attaches the controller to the intended load. Thus, in accordance with GRI-1 and Section XVI Note 4, we must conclude that the DuCal Solar Energy Saver Kit is classifiable as an electrical generator in heading 8501.
The applicable subheading for the DuCal Solar Energy Saver Kit will be 8501.61.0000, HTSUS, which provides for “Electric motors and generators…: AC generators: Of an output not exceeding 75 kVA.” The general rate of duty will be 2.5%.
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 http://www.usitc.gov.
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