The tariff classification of extruded aluminum solar panel frame sets and corners from Malaysia, Korea, Vietnam and China

N299961 August 27, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Karen Morris Solar World Americas 4050 NE Evergreen Rd Hillsboro, OR 97124 RE: The tariff classification of extruded aluminum solar panel frame sets and corners from Malaysia, Korea, Vietnam and China Dear Ms. Morris: In your letter dated August 7, 2018, you requested a tariff classification ruling. The items concerned are extruded aluminum solar panel frame sets and corners. There are three separate parts (long frame, short frame and corners) which are used to frame an assembly of solar cells (laminates). The function of the frame is to provide structural support to the assembly of solar cells (laminates). It also allows increased air flow under the panel, holds the components of the panel in the required position, and permits for the discharge of static electricity. The frame is bonded to the solar laminate using a continuous bead of silicone adhesive. This provides rigidity across the entire module and prevents the frame from loosening or pulling away from the glass. The applicable subheading for the extruded aluminum solar panel frame sets and corners will be 8541.90. 0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezoelectric crystals; parts thereof: Parts.” The rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01. Products of China classified under subheading 8541.90.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8541.90.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. In addition the merchandise in question may be subject to antidumping duties or 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 Customs and Border Protection (CBP).  You can contact them at http://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 (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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. 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 Steven Pollichino at steven.pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division