The tariff classification of Carocell Solar Water Panels from Australia

N185536 October 18, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.40.0040 Jose Arellano F Cubed 20 Bayard St. Suite 5D Brooklyn, NY 11211 RE: The tariff classification of Carocell Solar Water Panels from Australia Dear Mr. Arellano: In your letter dated September 06, 2011, you requested a tariff classification ruling. The items under consideration have been identified as Carocell solar water panels, which is a solar desalination process whereby the energy from the sun is used to extract distilled water from almost any water source by means of accelerated evaporation. The system receives impure water through either a pressure fed or gravity fed supply and disperses the water evenly over the surface of the solar element. Solar energy, (radiant heat), heats the water creating a temperature differential from inside the panel to outside the panel which in turn vaporizes and then condenses the distilled water on the inside of the composite solar films. Droplets of distilled water are collected at the bottom of the unit, separate from the source water. The applicable subheading for Carocell Solar Water Panels will be 8419.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery…for the treatment of materials by a process involving a change of temperature such as heating…, distilling…, evaporating: Distilling or rectifying plant: Other.” The duty rate 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 Matthew Sullivan at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division