In the March 23, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying the following products, effective with respect to goods entered or withdrawn from warehouse for consumption on or after May 22.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
Solar Modules
CBP is reclassifying solar modules as photosensitive semiconductor devices under HTSUS 8541.40.60 (duty-free) rather than as electric generators under HTSUS 8501.31.80 (2.5 percent duty).
The subject goods are the solar-generating components of a solar roof tile. They consist of an ultra-thin solar cell membrane attached to a connector board and insulating polyvinyl fluoride backing. The attached connector board contains a diode that prevents back feed and overheating as well as male and female connector plugs used to connect multiple solar panels together to generate DC electricity.
CBP states that whether a given solar panel is classified as a solar generator of heading 8501 or as a panel of photovoltaic cells of heading 8541 is based on whether the subject device is equipped with elements that allow it to supply power directly to another article (i.e., an external load) that consumes such power. Here, the instant panel is not so equipped. While the module produces electrical power from its solar cells, that current is intended to pass through to multiple connected solar modules and eventually to an external inverter located in a home, which is the element that enables the panel to supply power directly to an external load.
Ruling HQ H255440 will revoke ruling NY N255298 to reflect this change.
Magnetic Sleeves
CBP is reclassifying a magnetic sleeve as a permanent magnet under HTSUS 8505.11.00 (2.1 percent duty) rather than as a work holder under HTSUS 8505.90.40 (duty-free).
The body of each magnetic sleeve consists of a plastic or aluminum material that has a permanent magnet made from sintered neodymium-iron-boron fitted into one end and a metal spring band fastened around a recessed section of the outer surface on the other end. The user slides a screwdriver or screwdriver bit into one end of the sleeve and, on the other end, a metal screw is inserted into the magnet. The sleeve’s function is to magnetically facilitate the installation of a screw by stabilizing it while the tool drives it into the workpiece.
CBP states that the sleeves are not classified under heading 8505 because their function is not similar to other exemplars in that heading. CBP also finds that the magnet provides the essential character of the sleeve.
Ruling HQ H305588 will revoke ruling NY N304844 to reflect this change,
Silicone Parts
CBP is reclassifying a silicone valve used in an accessory of a metered dose inhaler as a plastic article under HTSUS 3926.90.99 (5.3 percent duty) rather than as a part of aerosol therapy apparatus under HTSUS 9019.20 (duty-free).
CBP states that heading 9019 does not provide for parts of accessories and that a 1995 court ruling said “a subpart of a particular part of an article is more specifically provided for as a part of the part than as a part of the whole.”
Ruling HQ 558009 will modify ruling HQ 558009 to reflect this change.
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