CLA-2-84:OT:RR:NC:N1:104
Kurt Eduard Kristoffersen
Profcon
13741 Edith Hite Drive Fountain, FL 32438
RE: The tariff classification of a dual-axis solar tracker system from China
Dear Mr. Kristoffersen:
In your letter dated September 9, 2024, you requested a tariff classification ruling.
The subject item is a dual-axis solar tracker referred to as the Shandong Huayue Altena Series Dual Sun Tracker system (“the tracker”). The tracker is a mechanical apparatus whose function is to orient a solar photovoltaic panel/module array mounted on the tracker’s frame to face directly towards the sun throughout the day. Sunlight captured by the panels is used to generate electricity. The dual axis platform tilts and angles in order to follow the sun’s movements for optimal reception. At the time of importation, no solar panels/modules are included.
The components for the tracker system consist of (1) a structural system made of parts forming the tracker’s framework, including torque tubes, main vertical support column, vertical and diagonal beams and braces, mounting/positional plates, and fasteners; (2) electronic parts that control its movement, including a 32bit micro controller module, GPS tracking system, WiFi data transmission module, and various sensors including wind speed and rotation/tilt limit sensors; and (3) a vertical axis slewing drive system and horizontal axis linear driver, including motors and associated components for physical movement. The tracker will be mounted to a concrete foundation constructed at the site of installation using anchor bolts.
The GPS system determines the geographical location of the solar tracker and this information is used to calculate the sun’s position in the sky at any time of day and throughout the year. This allows the tracking system to adjust to the tilt and orientation angle of the panels to maximize the amount of solar energy captured throughout the day. The WiFi module is used to remotely access the controller module to set up, control, and update the tracker.
According to your submission, the tracker and all its components are shipped unassembled with the entire system packaged in a single box. General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTSUS), states, inter alia, that any reference in a heading to an article includes an article which is complete but entered unassembled or disassembled.
The applicable subheading for the Shandong Huayue Altena Series Dual Sun Tracker system will be 8479.89.9599, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” The rate of duty will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8479.89.9599, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division