CLA-2-84:OT:RR:NC:N1:104
John M. Peterson, Esq.
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of solar tracker drives from Mexico
Dear Mr. Peterson:
In your letter dated February 15, 2023, you requested a tariff classification ruling on behalf of your client, Kinematics LLC.
The items under consideration, “HE and ST Solar Tracker Drives,” also referred to as single-axis solar tracker slew drives, are designed for use solely as component parts of complete solar trackers. Solar trackers adjust the orientation of solar panels based on the movement of the sun in order to maximize the solar panel’s exposure to direct sunlight and optimize the generation of solar power. When installed into a complete motorized solar tracker, the Solar Tracker Drives allow attached torque tubes to slowly pivot throughout the day, which in turn causes the solar panels to pivot. The Solar Tracker Drives are comprised of a steel housing containing slew components (a slewing gear that features two hard stops and a circumference partially profiled with teeth, a worm shaft, and related parts) and integrated mounting flanges for direct post attachment. According to the materials submitted, once the Solar Tracker Drives are installed the solar trackers cannot function without them.
No solar panels, torque tubes, torque tube adaptors, motors, or other solar tracker parts are included with the Solar Tracker Drives at the time of importation. While a self-contained electric motor connects to and drives the slew drives, the motor is separate from the slew drives and will not be imported with them.
You state that the Solar Tracker Drives cannot be classified as a torque converter within heading 8483, as the slew drives contain built-in features which inhibit the slewing gear from making a full power transmitting rotation. We agree. The Solar Tracker Drives do not meet the terms of heading 8483, and therefore, cannot be classified as a torque converter or any other mechanical components classified within the heading. The configuration of the Solar Tracker Drives allows for a limited range of motion to be transferred to the torque tube throughout the day, and in turn, the solar panels. This simple motion differs from the power transmitting capability provided by articles of heading 8483.
Pursuant to Section XVI, Legal Note 2(b), HTSUS, parts which are suitable for use solely or principally with a particular kind of machine . . . (including a machine of heading 8479 . . .) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate.” CBP has classified complete solar trackers in subheading 8479.89, HTSUS. See e.g., N275032 (May 17, 2016), N309327 (Feb. 19, 2020), and N301269 (Nov. 16, 2018). The Solar Tracker Drives are powered by the solar tracker’s motor and pivot the torque tube and solar panels, and the unit’s housing incorporates mounting flanges for use with solar trackers. As such they are suitable for use solely with motorized solar trackers of heading 8479.89.
The applicable subheading for the HE and ST Solar Tracker Drives, will be 8479.90.9596, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”. The rate of duty will be free.
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
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