CLA-2-85:OT:RR:NC:N1:109
Miguel Angel Gomez
SunPower Corportaion Mexico, S. de R.L.de C.V.
Blvd. Lazaro Cardenas 3101
Mexicali B.C.
C.P. 21188
RE: The tariff classification of extruded aluminum solar panel frames from China and Malaysia
Dear Mr. Gomez:
In your letter dated January 23, 2013, you requested a tariff classification ruling.
The items concerned are extruded aluminum solar panel frame sets (PN 503988). The frame sets are used to frame an assembly of solar cells (laminates). The frame forms an integral part of the finished solar panel/module. The function of the frame is to provide structural support to the assembly of solar cells (laminates), allow increased air flow under the panel, hold the components of the panel in the required position, and permit for the discharge of static electricity. The frame is bonded to the solar laminate using a continuous bead off silicone adhesive. This provides rigidity across the entire module and prevents the frame from loosening or pulling away from the glass.
The applicable subheading for the extruded aluminum solar panel frame sets (PN 503988) will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diodes, transistors…: photovoltaic cells whether or not assembled in modules or made up into panels…: Parts.” The rate of duty will be Free.
Additionally, the extruded aluminum frames which were the subject of this classification request may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division