CLA-2-85:OT:RR:NC:N1:112
Guy James Crisfield
Purchase Manager
Can USA Group Inc.
2722 Hwy 3 A
Nelson, B.C. V1L 6L6
Canada
RE: The tariff classification of a Solar Generator from Canada/China
Dear Mr. Crisfield:
In your letter dated May 26, 2015 you requested a tariff classification ruling.
The item under consideration is referred to as a Solar Generating Set. This set consists of a rechargeable lithium-ion battery, a charge controller, a solar panel, a mounting pole, and a wire harness. The solar panel, which is attached to the mounting pole, is connected to the charge controller and battery with the supplied wire harness. The solar panel is said to have an output of 40 Watts and all of the items are to be imported together.
In your ruling request, you suggest a classification of 8502.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electric generating sets and rotary converters: Other generating sets: Other." However, this office does not agree for the reasons set forth herein.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS.
The Explanatory Notes to heading 85.02 states, in pertinent part: “The expression “generating sets” applies to the combination of an electric generator and any prime mover other than an electric motor (e.g., hydraulic turbines, steam turbines, wind engines, reciprocating steam engines, internal combustion engines). Generating sets consisting of the generator and its prime mover which are mounted (or designed to be mounted) together as one unit or on a common base (see the General Explanatory Note to Section XVI), are classified here provided they are presented together (even if packed separately for convenience of transport).” Thus, as a solar generator does not contain a prime mover, classification in Heading 8502, HTSUS, is precluded.
The applicable subheading for the Solar Generator will be 8501.31.8000, HTSUS, which provides for “Electric motors and generators (excluding generating sets): other DC motors; DC generators: of an output not exceeding 750 W: generators…” The rate of duty is 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/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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division