CLA-2-85:OT:RR:NC:N2:209
Xavier Van Mierloo
GR Technics BV
Beemdenstraat 38
Beerse 2340
Belgium
RE: The tariff classification of a Solar Tower from Belgium
Dear Mr. Van Mierloo:
In your letter dated August 14, 2025, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “Stalico Solar Tower.” This composite machine
consists of a hand-cranked telescoping mast, a 3-panel solar array (990 Watt Output), a methanol fuel cell
electric generator (125 Watt Output), a battery system and various electrical control components. Both the
solar array and the methanol fuel cell provide DC power to charge the on-board battery.
After importation into the United States the “Stalico Solar Tower” will be equipped with various end use
components such as cameras, lighting and or telecommunication devices. This mobile unit allows these
various components to be stationed in remote areas and raised to various heights via the telescoping mast.
We would note that for the purposes of Section 16 Note 3, Harmonized Tariff Schedule of the United States
(HTSUS), the subject merchandise is considered a composite good where the principal function is the
generation of electricity. However, there are two distinct types of electrical generators present: the
photovoltaic solar generator classifiable in subheading 8501.72.2000, HTSUS, and the methanol fuel cell
generator classifiable in subheading 8501.31.8100, HTSUS.
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation
("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the
headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the
basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be
applied, in the order of their appearance.
Goods that are, prima facie, classifiable under two or more headings (and by operation of GRI 6, the
subheadings), are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more
headings (subheadings) each refer to part only of the materials or substances contained in mixed or composite
goods, those headings (subheadings) are to be regarded as equally specific, even if one heading gives a more
precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the
material or component which gives them their essential character, which may be determined by the nature of
the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in
relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI
3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which
equally merit consideration.
As the principal function of the “Stalico Solar Tower” is to generate electricity, and the product in question
has two distinct types of electrical generation which are, prima facie, classifiable under two or more
subheadings, the GRIs direct us to employ GRI 3(c), which states that in such circumstances the
classification will be the heading that appears last in numerical order among those which equally merit
consideration. In this particular case, the heading for the solar generator appears last in numerical order.
Consequently, the “Stalico Solar Tower” will be classified in accordance with GRI 3(c), as a solar generator.
The applicable subheading for the “Stalico Solar Tower” will be 8501.72.2000, HTSUS, which provides for
"Electric motors and generators…: Photovoltaic DC generators: Of an output exceeding 50 W: Of an output
exceeding 750 W but not exceeding 75 kW. The general rate of duty will be 2%.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 8501.72.2000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 Steven Pollichino at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division