Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref : EIC 111/3/13

2 November 2009

Dear Sirs,

Commercial Information Circular No. 545/2009

US : Tariff Classification of a Trinasolar TSM-175D Solar Module from the Mainland of China

The US Customs and Border Protection (CBP) announced in the New York Ruling Letter N047472 of 9 January 2009 its decision to classify the Trinasolar TSM-175D solar module (the subject merchandise) under the subheading 8501.31.8000 of the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise is a device consists of 72 photovoltaic cells connected electrically and mounted in a photovoltaic module. The modules incorporate by-pass diodes which allow current to pass around "shaded cells" and thereby reduce voltage loss. Under the tariff classification, the subject merchandise will be subject to 2.5% import duty. A copy (pdf format) of the CBP's ruling letter is appended to this circular for reference.

DETAILS

2. The ruling was made by the CBP in response to a request for a tariff classification ruling. The CBP considered that the subject merchandise was not classifiable under HTSUS subheading 8541.40.6020 since the Harmonized Commodity Description and Coding System Explanatory Note 85.41(B)(i) states that heading 8541 does not cover panels or modules equipped with elements, however simple, i.e. diodes to control the direction of the current. Since the subject merchandise contains diodes, the applicable HTSUS subheading for the subject merchandise should be 8501.31.8000. The general rate of duty for HTSUS subheading 8501.31.8000 is 2.5%.

ENQUIRIES

3. For enquiries concerning the content of this circular, please contact the undersigned at 2398 5682.

Yours faithfully,

(Miss Bonny CHAO)

for Director-General of Trade and Industry