The tariff classification of photovoltaic solar panel racks from Spain

N151947 April 1, 2011 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 James L. Clyde CEO Renovalia Energy USA, Inc. 16211 N. Scottsdale Rd. Suite A6A-2 Scottsdale, AZ 85254 RE: The tariff classification of photovoltaic solar panel racks from Spain Dear Mr. Clyde: In your letter dated March 4, 2011 you requested a tariff classification ruling. The products you plan to import are racks intended to secure photovoltaic solar panels to the ground. The racks will be used on solar sites that will be interconnected with utility companies. The racks are composed mainly (99%) of galvanized steel beams and plates with the remaining small percentage of the rack composed of aluminum pieces designed to hold the photovoltaic panels to the rack. The rack is comprised of five legs which will be inserted approximately one foot into the ground and a framework composed of beams into which the photovoltaic cells will be secured. The framework will be positioned at an angle above the legs. You state that the photovoltaic rack does not contain moveable parts. The rack is designed to hold six solar panels. You suggest classification of the subject racks under subheading 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. It is our opinion that the racks are more specifically provided for as parts of structures of heading 7308, HTSUS. The applicable subheading for the photovoltaic panel rack will be 7308.90.9590, HTSUS, which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel: other, other, 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division