Central Purchasing LLC Dba Harbor Freight Tools

N253737

June 4, 2014

CLA-2-85:OT:RR:NC:1:112

CATEGORY: Classification

TARIFF NO.: 8501.31.8000

Solomon Sarang Central Purchasing LLC dba Harbor Freight Tools 26541 Agoura Road Calabasas, CA 91302

RE: The tariff classification of Solar Panel Kits from China

Dear Mr. Sarang:

In your letter dated May 20, 2014 you requested a tariff classification ruling.

The item under consideration, a 45 Watt Solar Panel Kit (SKU 68751) is a solar panel product that converts sunlight into direct current (DC). The kit includes three thin film silicon solar panels with support frame, a charge controller, two 12 volt lights, and corresponding connection cables.

The 45 Watt Solar Panel Kit (SKU 68751) produces electrical power from its panels of photocells. The generated electricity from the panels is fed to the controller/converter that contains multiple outputs (USB 5V; 3, 6, and 12 VDC). The panel, frame, controller, lights, and cables together constitute a functional unit of a solar generating system.

The heading for electric generators covers solar generators, including those that are equipped with apparatus such as voltage regulators and cables in order to supply power directly to external devices. See Ruling Letter (HQ) H136116, dated March 2, 2011 classifying similar solar generators in heading 8501, HTSUS.

The applicable subheading for the 45 Watt Solar Panel Kit (SKU 68751) will be 8501.31.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors and generators (excluding generating sets): other DC motors; DC generators: of an output not exceeding 750 W: generators…” The general rate of duty is 2.5% ad valorem. 2

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/.

The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (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 http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the 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 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 the National Import Specialist at [email protected].

Sincerely,

Gwenn Klein Kirschner Acting Director National Commodity Specialist Division