CLA-2-85:OT:RR:NC:N2:220
Mark Starling
Blue Horizon Innovations, LLC
4415 2nd St
Vero Beach, FL 32968-1845
RE: The tariff classification of the photovoltaic (PV) generators from China
Dear Mr. Starling:
In your letter dated January 22, 2025, you requested a tariff classification ruling.
The first item under consideration is identified as the Panel V1 Kit, which is described as a monocrystalline PV panel consisting of an aluminum frame, tempered glass, encapsulated cells, a back sheet, and a junction box. Included in the Panel V1 Kit are two 3’ 10-gauge MC4 cable assemblies. The junction box has two MC4 compatible pigtails and the Panel V1 measures 39.44” by 65.55”. In your request, you state the Panel V1 Kit, which is intended to be used with recreational vehicles, has an output of 320 Watts at 60V and supplies electricity directly to an inverter and/or battery. There are no inverters, or batteries included in the Panel V1 Kit.
The second item under consideration is identified as the Panel V2 Kit, which is described as a monocrystalline PV panel consisting of an aluminum frame, tempered glass, encapsulated cells, a back sheet, and a junction box. Included in the Panel V2 Kit are two 3’ 10-gauge MC4 cable assemblies. The junction box has two MC4 compatible pigtails and the Panel V2 measures 44.6” by 78.7”. In your request, you state the Panel V2 Kit, which is intended to be used with recreational vehicles, has an output of 470 Watts at 72V and supplies electricity directly to an inverter and/or battery. There are no inverters or batteries that are included in the Panel V1 Kit.
The third item under consideration is identified as the Panel V3 Kit, which is described as a two monocrystalline PV panels, each consisting of an aluminum frame, tempered glass, encapsulated cells, a back sheet, and a junction box. Included in the Panel V3 Kit are two 3’ 10-gauge MC4 cable assemblies. The junction boxes each have two MC4 compatible pigtails and both panels measure 39.5” by 60”. In your request, you state the Panel V3 Kit, described as two panels that are intended to be used with recreational vehicles, has an output of 560 Watts at 58V and supplies electricity directly to an inverter and/or battery. There are no inverters or batteries that are included in the Panel V3 Kit.
The applicable subheading for the Panel V1 Kit, Panel V2 Kit, and the Panel V3 Kit, will be 8501.72.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output exceeding 50 W: Of an output not exceeding 750 W”. The rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8501.72.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8501.72.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the United States Trade Representative and Customs and Border Protection (CBP) websites, which are available at the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
Effective January 23, 2018, Presidential Proclamation 9693 imposed safeguard measures on imports of crystalline silicon photovoltaic (CSPV) cells and certain products incorporating CSPV cells in the form of additional tariffs or tariff rate quotas for a period of three years. The safeguard measures were subsequently extended by Presidential Proclamation 10339, dated February 4, 2022, for an additional four years. As a result, products classified under subheading 8501.72, HTSUS, unless specifically excluded, are subject to the additional duties. See Note 18 to Chapter 99 and subheadings 9903.45.21 through 9903.45.25, HTSUS.
You state that the subject PV Generators are manufactured in China. Note 18 (b) to Chapter 99, HTSUS, lists the World Trade Organization (WTO) developing countries that are not subject to the additional rates of duty by application of subheadings 9903.45.21 through 9903.45.27, HTSUS, which applies to importations of CSPV cells. Because China is not designated as a WTO developing country, the additional duties for CSPV cells will apply to importations of the Panel V1 Kit, Panel V2 Kit, and the Panel V3 Kit under 9903.45.25. HTSUS, upon importation into the United States unless specifically excluded by a provision of Note 18(c) to Chapter 99, 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 on the World Wide Web at https://hts.usitc.gov/current.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by CBP. You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 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 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,
Steven A. Mack
Director
National Commodity Specialist Division