CLA-2-84:OT:RR:NC:N1:104
Matthew Clark
Kuehne+Nagel, Inc.
20000 Western Torrance, CA 90501
RE: The tariff classification of a single-axis solar tracker from China
Dear Mr. Clark:
In your letter dated January 25, 2024, you requested a tariff classification ruling on behalf of your client, Trina Solar Co., Ltd.
The subject item is a decentralized single-axis solar tracker referred to as the Trina Solar Vanguard 1P. It is said to be used extensively in large-scale solar power projects. The tracker is a mechanical apparatus that aligns solar panels with the sun’s path, enhancing their exposure to direct sunlight for optimal energy generation. It is initially positioned towards the sun and electronically maneuvers to follow the sun’s trajectory across the sky, boosting the solar plant’s energy output. Decentralized solar trackers serve a single photovoltaic (PV) module, meaning they have a single motor per tracking row.
The components for the tracker consist of three primary elements: 1) electronic parts and sensors that govern its movement; 2) a slew drive system including motors and associated components for physical movement; and 3) the structural system made of steel beams and other parts forming the tracker’s framework, including a torque tube, standard piles and a motor pile, purlins, dampers, and fasteners. At the time of importation, no solar panels/modules are included. You state that the entire solar tracker unit is to be imported complete but unassembled, and the assembly will take place in the United States.
You propose classifying the Trina Solar Vanguard 1P solar tracker under subheading 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.” We disagree. The Trina Solar Vanguard 1P tracker is not a part or a series of parts for tariff classification purposes, but rather a complete article with individual functions.
As stated in your submission, the tracker and all its components are shipped unassembled. HTSUS General Rule of Interpretation (GRI) 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Accordingly, the applicable subheading for the Trina Solar Vanguard 1P solar tracker 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