The tariff classification of a tracking platform from the Republic of Korea

N236965 February 1, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Ms. Joanne Kang Joshlin CHB Inc. 18411 Crenshaw Blvd., Ste. 418 Torrance, CA 90504 RE: The tariff classification of a tracking platform from the Republic of Korea Dear Ms. Kang: In your letter dated January 2, 2013 on behalf of Youil Ensys Corporation, you requested a tariff classification ruling. The single axis tracker system is a mechanically operated tracking platform intended for use in solar energy systems. The positioning device features surface treatment zinc plating, a sensor tracking system, a DC24V-10A actuator operating motor, a PV module tilt angle of 0o South and a tracking angle of 45o East-West. The system rotates sideways to track the sunshine. Solar photovoltaic (PV) panels (not included) will be installed onto the platform. In your letter, you state that you are requesting a tariff classification ruling on the tracking platform alone without solar photovoltaic (PV) panels. Submitted literature indicates that the single axis tracker system in question is imported incomplete without the drive gear and rotation control device. General Rule of Interpretation 2(a) (“GRI 2(a)”), Harmonized Tariff Schedule of the United States (HTSUS), extends the scope of a heading to include an article, whether assembled or unassembled, that is imported incomplete or unfinished provided the article is found to have the essential character of the complete or unfinished good. Under GRI 2(a), the factor or factors which determine essential character will vary with the merchandise. It may, for example, be determined by the nature of a component or components, their bulk, quantity, weight or value, or the role of a component or components in relation to the use of the good. In this instance, this office finds that the system without the drive gear and rotation control device does have the essential character of a complete tracking system. The applicable subheading for the single axis tracker system, as described above, will be 8479.89.9899, 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. 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/. In a telephone conversation with a member of my staff on January 23, 2013, you explained that the systems are imported using various methods of shipment, e.g., one shipment or multiple shipments. Shipped components may vary depending upon circumstances such as the customer’s project installation requirements. At time of importation, a shipment may contain a complete shipment, an incomplete system or a sundry collection of components. Your inquiry does not provide enough information for us to give a classification ruling on all these scenarios. This ruling only addresses the scenario described in your request dated January 2, 2013. Should you wish to consider resubmission of your request on a specific shipping scenario or on specific components, please limit your ruling request to a maximum of 5 items of the same class or kind. Include information explaining the scenario in detail such as number of shipments involved, components included in the shipment by name/description, material of composition, function and time frame between shipments. Classification will be determined by the condition at time of importation, i.e., the contents of each shipment. Depending upon the contents, the merchandise may be classified in accordance with GRI 1 or GRI 2(a) and Notes to Section XVI and Chapter 84. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Thomas J. Russo Director National Commodity Specialist Division