N281202 December 6, 2016 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8542.31.0000 Selamawit Gebrehiywet Customs Officer, Americas Infineon Technologies Americas Corp. 640 N. McCarthy Blvd. Milpitas, CA 95035 RE: The tariff classification of integrated circuits from China and Indonesia Dear Ms. Gebrehiywet: In your letter, which was received by this office on November 16, 2016, you requested a tariff classification ruling. The items in question are EiceDRIVER™ integrated circuits (IC's), part numbers 1ED160I12AF, 2EDL05I06BF and 6EDL04I06NT. These part numbers represent the three main types of integrated circuits concerned, the 1ED, 2ED and 6ED. Each type covers a variety of part numbers. The part numbers beginning with 1ED are single channel ICs, the part numbers beginning with 2ED are dual channel or half-bridge ICs, and the part numbers beginning with 6ED are 3-phase gate driver ICs. Within these part groups the differences are tariff-insignificant (various package types, isolation methods, voltage classed, under-voltage lockout protection thresholds, maximum operating temperatures, etc.). Three representative samples and corresponding literature have been provided for part numbers 1ED160I12AF, 2EDL05I06BF and 6EDL04I06NT. These IC's have various uses including controlling renewable energy systems, vehicle traction control systems, large drives, distributed power systems, photovoltaic inverters and uninterruptable power supplies. All of the EiceDRIVERs™ are constructed as electronic integrated circuits. Some are single monolith ICs, while others are multichip ICs. All of the chips are constructed of circuit elements that are created in the mass on the surface of a silicon semiconductor wafer, inseparably and indivisibly associates and encapsulated in a single package. All chips contain logic for input/output control. The applicable subheading for the EiceDRIVER™ integrated circuits (Part Numbers 1ED160I12AF, 2EDL05I06BF and 6EDL04I06NT) will be 8542.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electronic integrated circuits: processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits. The rate of duty is free. 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 National Import Specialist Steven Pollichino at Steven.Pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N282620 February 15, 2017 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8486.20.0000; 8486.40.0030 Ms. Paula M. Connelly Law Office of Paula M. Connelly 67 South Bedford Street, Suite 400W Burlington, MA 01803 RE: The tariff classification of valves for semiconductor manufacturing from Switzerland. Dear Ms. Connelly: In your letter dated January 16, 2017 on behalf of VAT Incorporated, you requested a tariff classification ruling. The importation consists of three valves used exclusively in semiconductor manufacturing. You state that these valves are all designed and manufactured specifically for customers in the semiconductor industry. Part Number 09040-PE44-AB01, an isolation gate valve, is used exclusively on semiconductor abatement tools to neutralize/dissipate toxic gases. The valve is installed inside the gas abatement cabinet and over an oil-free vacuum roughing pump. This valve is used on the Atlas TPU gas abatement system, which is considered the semiconductor industry's standard abatement system for chemical vapor deposition (CVD). Part Number 12150-PA24-AEI2, a vaccum gate valve, is used to isolate a cryo-pump during regeneration. The valve isolates the process chamber from the cryo-pump to prevent the gas molecules from re-entering the process chamber during regeneration. It is also specifically designed for and sold to a customer for use in an ion implanter system. Part Number 02110-BA24-0001, a sub-atmospheric isolation transfer valve, is used in wafer transfer applications and in wafer lifting and handling machinery. It is made to SEMI E-21-94 specifications. This transfer valve has a well defined opening size of 46mm high and 236 mm wide, with a depth of 50mm. Noting your statements that these valves are used exclusively in the manufacture of semiconductor wafers and devices, these specific valves are classifiable in accordance with Note 9(D) to Chapter 84. The applicable subheading for the isolation gate valve, part number 09040-PE44-AB01, and the vaccum gate valve, part number 12150-PA24-AEI2, will be 8486.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits”. The rate of duty will be free. The applicable subheading for the sub-atmospheric isolation transfer valve, part number 02110-BA24-0001 will be 8486.40.0030, HTSUS, which provides for “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C) to this chapter; parts and accessories: Machines and apparatus specified in note 9(C) to this chapter: For lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays”. The rate of duty will be free. 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 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 Patricia O'Donnell at patricia.k.odonnell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N285228 May 5, 2017 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9031.90.5400, 8504.40.9540 Yenkang Liu Kanaue 2140 Monterey Ave Santa Clara, CA 95051 RE: The tariff classification of components of an optical inspection system from Japan Dear Mr. Liu: In your letter dated April 10, 2017, you requested a tariff classification ruling. The products at issue in your submission are described as a high intensity light unit and a power control unit intended for use in an automatic optical inspection (AOI) system. The AOI system into which these components are incorporated is designed to inspect semiconductor wafers, photomasks, and the like. The high intensity light unit, identified by the model number LLR138Fx2106, is designed to provide high intensity linear parallel light (in visible and invisible wavelengths) through specially defined parameters when incorporated into the AOI. When in use, the light unit is placed above a conveyer belt or production line and “illuminates” the device to be inspected as it passes below. A separate imaging head in the system captures an image of the device and enables the AOI system to perform a digital analysis of the product's quality. The power control unit, identified by model number LPDCH2LAN-48300NCW-R4, is designed to be used with the high intensity light units. Based on the information provided, it appears that the main function of the power control unit is to convert alternating current (AC) into direct current (DC) and make this current available to the light units when in use. The power control unit has inbuilt controls that enable a user to adjust the level of the output voltage as needed. Based on the information provided, the complete AOI system into which the high intensity light unit and the power control unit will be incorporated would be considered an optical measuring or checking instrument of subheading 9031.41, Harmonized Tariff Schedule of the United States (HTSUS). Note 2(a) to Chapter 90, which governs the classification of separately imported parts of articles of Chapter 90, indicates that parts and accessories which are goods included in any of the headings of Chapter 84, 85, 91, or elsewhere in 90, are in all cases to be classified in their respective headings (barring three exceptions that don't apply in this instance). As the high intensity light units are specially designed to be incorporated into the AOI and are not included in any of the headings mentioned by the aforementioned note, they are not excluded from classification as parts of heading 9031. The power control unit, however, is covered by a heading in Chapter 85, and thus would be excluded from classification in 9031 per Note 2(a). The applicable subheading for the high intensity light unit will be 9031.90.5400, HTSUS, which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Parts and accessories: Of other optical instruments and appliances, other than test benches: Of optical instruments and appliances of subheading 9031.41 or 9031.49.70. The rate of duty will be free. The applicable subheading for the power control unit will be 8504.40.9540, HTSUS, which provides for Electrical transformers, static converters…: Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: Other. The rate of duty will be 1.1% 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 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N287782 July 10, 2017 CLA-2-85:OT:RR:NC:N2:109 CATEGORY: Classification TARIFF NO.: 8541.10.0080 Mr. Andy Zbacnik Applications Engineering Tech Digi-Key Electronics 701 Brooks Ave S Thief River Falls, MN 56701 RE: The tariff classification of a TVS Diode from an unspecified country of origin. Dear Mr. Zbacnik: In your letter dated June 27, 2017 you requested a tariff classification ruling. The item concerned is referred to as a Transient Voltage Suppression (TVS) Diode, part number 1.5SMC130A. This particular type of diode is designed specifically to protect sensitive electronic equipment from voltage transients induced by lightning and other transient voltage events. TVS diodes are used for the protection of I/O Interfaces, VCC bus and other vulnerable circuits used in telecom, computer, industrial and consumer electronic applications. The applicable subheading for the Transient Voltage Suppression (TVS) Diode, part number 1.5SMC130A will be 8541.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diodes, transistors and similar semiconductor devices…: Diodes, other than photosensitive or light-emitting diodes (LED): Other: Other: Other.” 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


N292764 January 9, 2018 CLA-2-84:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8473.30.1180 Laura Barnes Analog Devices, Inc. 2 Elizabeth Drive Chelmsford, MA 01824 RE: The tariff classification of an Evaluation Board from Singapore Dear Ms. Barnes: In your letter dated December 11, 2017 you requested a tariff classification ruling. The merchandise under consideration is referred to as an Evaluation Board, PN AD-FMCDAQ2-EBZ. This printed circuit board assembly (PCBA) contains processors, digital to analog converters, analog to digital converters, field programmable gate arrays (FPGA), and input/output connectors. In use, the subject Evaluation Board is described as a design tool having two distinct end uses and is identified first as an “evaluation board” and secondly as a “data acquisition and signal synthesis module”. When functioning as an Evaluation Board, the PCBA is connected to an Automatic Data Processing (ADP) machine and various integrated circuits (IC) are tested to assess the performance capabilities of the circuit while providing the user with data to determine how the IC will work within a certain product. When the Evaluation Board is connected to its host ADP machine, it receives its power from the ADP machine. Furthermore, in this scenario the program required to analyze the IC is running on the ADP machine as well. The instant Evaluation Board is akin to the previously ruled upon PCBAs in HQ H079395, where both connect directly to an ADP machine and each are used for the purpose of data collection and analysis of ICs. When functioning as a data acquisition board, the PCBA is connected to the user’s carrier board which allows them to view wideband radio frequency (RF) data that is stored in the FPGA and played back for testing and development purposes. We would note that when used as a RF data acquisition board, it is not connected to an ADP machine and is in a standalone configuration. While in standalone mode, power is received from a wall outlet and user interface is achieved by connecting the separate carrier board to a mouse, keyboard, and display unit. Classification under the Harmonized Tariff Schedule of the United States (HTSUS), is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in their appropriate order. Note 3 to Section XVI states that machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component which performs the principal function. As noted above, the subject PCBAs have two key functions. The first function is to interface with an ADP machine to record the behavior and performance data of ICs for designing various products. This data processing function is described by the heading text of 8473, HTSUS. The second function is to test and record RF carrier signals and present the waveform findings on a display device, and as previously mentioned, this is accomplished in a standalone configuration where no ADP machine is used. This function is not specifically described in the Nomenclature and as such, is provided for by the heading text of 8543, HTSUS. In your request you suggest the Evaluation Board is classifiable as a printed circuit board assembly under 8473.30.1180, HTSUS. For an alternate classification, you suggest the subject PCBA is accurately described as an “other electrical machine and apparatus, having an individual function, but not provided for elsewhere” in 8543.70.9960, HTSUS. As the subject PCBA has two distinct functions, it must first be determined if one of those functions is considered the principal function. Based on the information you have provided as well as its physical description, the way consumers principally use the device, and the manner in which it is marketed, described, and advertised, we find that the essential character of the subject Evaluation Board is accurately described as a printed circuit assembly for the machines of heading 8471, HTSUS. Therefore, we agree with your suggested classification. The applicable subheading for the Evaluation Board, PN AD-FMCDAQ2-EBZ will be 8473.30.1180, HTSUS, which provides for "Parts and accessories … suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Printed circuit assemblies." The rate of duty will be Free. 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 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N292923 January 19, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Paul Vroman Radix Group Intl dba DHL Global Forwarding 2660 20th St Port Huron, MI 48060 RE: The tariff classification of a solar wafer from China Dear Mr. Vroman: In your letter dated December 20, 2017, you requested a tariff classification ruling. The item concerned is referred to as a silicon wafer. This particular silicon wafer is used in the production of solar cells. Prior to importation into the United States this wafer has undergone a partial manufacturing process. The wafer itself is first sliced from a crystal ingot. The wafer is then textured using a wet chemical process, the texturing helps the wafer trap light. Then the wafer is doped (negatively) using a high temperature thermal tube process. At this point the wafer is imported into the United States where the remaining manufacturing steps are taken. In the United States the wafer undergoes an etching process where there is a removal of the edge doping region and backside diffused region. The process is needed to electrically isolate the various regions of the wafer enabling the PN junction to function as intended. Then the wafer is coated with an anti-reflectance film and a passivation layer. Finally the printed circuitry and metallic contacts are incorporated into the wafer creating the finished functioning solar cell. The applicable subheading for the imported silicon wafer 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. 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 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


The tariff classification of Remote Plasma Sources from Mexico


N300189 September 14, 2018 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8523.51.0000 Ms. Allison Kepkay White & Case LLP 701 Thirteenth Street, NW Washington, DC 20005-3807 RE: The tariff classification of Solid State Drives (SSDs) from various countries Dear Ms. Kepkay: In your letter dated August 14, 2018, on behalf of Toshiba Memory America, Inc. (TMA), you requested a tariff classification ruling. The provided samples are being returned. The merchandise under consideration is Solid State Drives (SSDs), including TMA's Enterprise SSDs (PM Series, RM Series, CM Series, CD Series, and HK Series), Client SSDs (XG Series, BG Series (those with connecting sockets), SG Series, and HG Series), and OCZ SSDs (RC Series, TR Series, and XS Series), which are flash memory storage devices designed to be incorporated into laptops, desktops, tablets, and other electronic devices. The subject SSDs have no mechanical moving parts and are used to store or transmit data. Moreover, these SSDs are non-volatile data storage devices comprised of Electrically Erasable Programmable Read-Only Memory ("EEPROM" or "E2PROM") in the form of integrated circuits mounted on a printed circuit board and incorporate a connecting socket to a host appliance. Furthermore, they use only power supplied from the systems to which they are connected, and require no battery. The applicable subheading for the subject SSDs is 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Discs, tapes, solid-state non-volatile devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Semiconductor media: Solid-state non-volatile storage devices." The rate of duty will be Free. 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 Lisa Cariello at lisa.a.cariello@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N302098 December 14, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8542.39.0001 Toni Demirovic Gerlach & Co Internationale Expediteurs BV Van Heemskerckweg 6 Venlo, 5928LL Netherlands RE: The tariff classification of a semi-conductor wafer from Taiwan Dear Ms. Demirovic: In your letter dated December 6, 2018, you requested a tariff classification ruling on behalf of IMEC. The item concerned is a semi-conductor wafer. The silicon wafer starts out blank and pure. Then circuits are built in layers in clean rooms. First, photoresist patterns are photo-masked in micrometer detail onto the wafers' surface. The wafers are then exposed to short-wave ultraviolet light and the unexposed areas are thus etched away and cleaned. Hot chemical vapors are deposited on to the desired zones and baked in high heat, which permeate the vapors into the desired zones. In some cases, ions, are implanted in precise patterns and at a specific depth by using RF-driven ion sources. These steps are often repeated many hundreds of times, depending on the complexity of the desired circuit and its connections. You proposed classification of the item concerned under subheading 3818.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics: Other.” Based on the information supplied, the products concerned are processed beyond the point of being just a doped silicon wafer. They are integrated circuits (IC) in wafer form, prior to being separated into individual IC chips. The Explanatory Notes to heading 3818, HTSUS, exclude wafers that have been extensively worked (e.g. by selective diffusion). As such classification within subheading 3818.00.0090, HTSUS is inapplicable. The applicable subheading for the IC semi-conductor wafer will be 8542.39.0001, (HTSUS), which provides for “Electronic integrated circuits; parts thereof: Electronic integrated circuits: Other.” The rate of duty will be Free. 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


N302571 March 8, 2019 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8523.51.0000 Ms. Amanda Anderson Huawei Technologies USA, Inc. 5700 Tennyson Parkway, Suite 500 Plano, TX 75024 RE: The tariff classification of solid-state drive (SSD) cards from China Dear Ms. Anderson: In your letter received by this office on March 5, 2019, you requested a tariff classification ruling. The merchandise under consideration is SSD (solid-state drive) cards, models Huawei ES3000 V3 and ES3000 V5. Both subject SSD’s contain NAND flash memory circuit assemblies that are housed in a case and function as data storage drives. Moreover, these SSDs are solid-state non-volatile storage devices that are designed to store and transmit electronic data. They contain a connecting socket (for use in connecting to a host device), which is incorporated in a housing and includes a flash controller in the form of an integrated circuit. After importation, the subject SSDs are incorporated into other devices, such as servers, laptops, and desktops. However, neither subject SSDs contains a hard disk drive. The applicable subheading for the subject solid-state drives when packaged individually will be 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Semiconductor media: Solid-state non-volatile storage devices. The rate of duty will be free. 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 Lisa Cariello at lisa.a.cariello@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


The tariff classification of Cobalt Pellets, Magnesium Fluoride Granules, Molybdenum Pellets, Yttrium Oxide Granules, and Aluminum Oxide Granules from China


The tariff classification of evaporation materials from China

silicon containing by weight less than 99.99


N310335 March 17, 2020 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Ken Jiang Sinobec Resources LLC 1901 Green Road, Bay E Pompano Beach, FL 330642 RE: The tariff classification of solar panel frames from Canada Dear Mr. Jiang: In your letter dated March 3, 2020, you requested a tariff classification ruling. The items concerned are aluminum solar panel frame parts. Based on the submitted diagram/photographs the frame consists of three separate pieces (long frame, short frame and corner clips). This frame assembly is used in the manufacture of a solar panel/module. The frame surrounds the solar cell assembly/lamination and forms an integral part of the finished solar panel/module. The function of the frame is to provide structural support to the laminates. The applicable subheading for the aluminum solar panel frame parts will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diodes, transistors…; … photovoltaic cells whether or not assembled in modules or made up into panels…: Parts.” The rate of duty will be Free. 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 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


N312133 June 11, 2020 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8542.32.0071, 9903.88.02 Charles E. Gaudet GigaDevice Semiconductor USA, Inc. 100 Century Center Ct. San Jose, California 95112 RE: The tariff classification of IC memory modules from China Dear Mr. Gaudet: In your letter dated May 29, 2020, you requested a tariff classification ruling. The item concerned is referred to as the GigaDevice flash memory, (part # GD25VQ16CTIGRSC). This memory module is comprised of a monolithic integrated circuit. Based upon the information received, all circuit elements are produced on the surface of a standard silicon wafer, using standard semiconductor processes. The applicable subheading for the GigaDevice flash memory, (part # GD25VQ16CTIGRSC), will be 8542.32.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits; parts thereof: Electronic integrated circuits: Memories: Other.” The general rate of duty will be Free. In your submission, you propose a secondary classification of 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.” The issue in the instant case is whether the integrated circuit memory module is “specially designed or adapted” for use in articles that are specially designed or adapted for the use or benefit of handicapped persons, which is required by the superior text in subheading 9817.00.96, HTSUS. The factors that determine whether a part is "specially designed or adapted" for an article for the use or benefit of handicapped persons include: 1) the physical properties of the article itself, i.e., whether the article is easily distinguishable, by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons; 2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive; 3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; 4) whether the articles are sold in specialty stores which serve handicapped individuals; and 5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped. Based on the information supplied, no evidence has been presented that demonstrates that the memory modules are specially designed or adapted for use within a glucose monitoring appliance. The submitted literature specifically states that the memory module is not uniquely designed for use in the glucose monitoring appliance. It is a common type of Non-Volatile Memory that is used in virtually all electronic devices to store device operating code (boot code) and some application data. It can be used in other applications and machines. It is understood that the memory modules undergo a specific testing process to insure compliance with the glucose monitoring appliance but that does not qualify the module as being "specially designed or adapted" for an article for the use or benefit of handicapped persons. Absent a showing that the memory modules are specially designed or adapted in some way for the glucose monitoring appliance and that they are not suitable for many general uses, we are unable to conclude that these items are eligible for classification in subheading 9817.00.96, HTSUS. Accordingly, the GigaDevice flash memory, (part # GD25VQ16CTIGRSC) is not eligible for duty free treatment under subheading 9817.00.96, HTSUS Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8542.32.0071 HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8542.32.0071, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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


The tariff classification of “Hexafluoro-1, 3-Butadiene” and “Disilane” from China


N321590 October 6, 2021 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.49.9000 Ashleigh Fyman Tradewin, LLC 1017 Northpointe Industrial Blvd Hanahan, South Carolina 29410 RE: The tariff classification of the Aurora V2 from Taiwan Dear Ms. Fyman: In your eRuling request dated September 15, 2021, on behalf of your client, RetailNext, Inc., you requested a tariff classification ruling. The subject merchandise is a composite machine referred to as the Aurora V2. The device contains a proximity image sensor, memory storage card, wireless and communication units, integrated WiFi and artificial intelligence (AI) camera. The advanced human activity recognition software and 3D analytics collect and measure shopper behavior and shopper-associate interactions, and analyzes key metrics such as visit duration, unique traffic, pass-by traffic, visit frequency, and new versus repeat visit rate. On board deep learning further analyzes behaviors to determine shopper product selection, considerations, and purchases. The Aurora V2 performs all analytics onboard and then transmits data in real-time to the RetailNext cloud to provide analytics across multiple stores. Users may access live video stream remotely or view recorded data, as the Aurora V2 is capable of storing up to 30 days of recorded video. Analytics include traffic counting and conversion, shopper behavior classification, staff exclusion, proximity-based marketing, display and window effectiveness, shopper engagement, and store compliance and execution. The device is 6.73” L x 3.15” W x 1.65” H and weighs 400 grams (14.11 ounces). This merchandise is considered to be a composite machine, which uses the camera to provide video, the onboard analytics to provide measurements and Bluetooth to transmit data. Since, a principal function cannot be determined for this composite machine, General Explanatory Note (VI) to Section XVI directs us to apply General Interpretative Rule 3 (c). General Interpretative Rule 3 (c) provides that goods shall be classified under the heading which occurs last in numerical order among those (heading 8517, transmit data, heading 8525, video, and heading 9031, providing measurements) which equally merit consideration. Based on the above, classification of this device will be under heading 9031, Harmonized Tariff Schedule of the United States (HTSUS). In your request you suggest classification in subheading 8525.80, HTSUS, which provides for television cameras, digital still image video cameras, and video camera recorders. Although this merchandise contains a video camera, the sole primary function of this merchandise is not capturing and recording video images. Therefore, classification in subheading 8525.80, HTSUS, is not applicable. The applicable subheading for the Aurora V2 will be 9031.49.9000, HTSUS, which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other optical instruments and appliances: Other: Other.” The rate of duty will be Free. 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 Jason Christie at Jason.M.Christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


The tariff classification of a Core Development Platform (CDP) from Taiwan


The tariff classification of an Integrated Development Platform from China.


N326041 May 18, 2022 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.29.0095; 9903.88.01 Katheryn Andresen, Esq. Nilan Johnson Lewis PA 250 Marquette Ave. S., Suite 800 Minneapolis, MI 55122 RE: The tariff classification of SiC MOSFET chip modules from China Dear Ms. Andresen: In your letter dated May 11, 2022, you requested a tariff classification ruling on behalf of your client, Sanken Electric Co., Ltd. The item concerned is a semiconductor device consisting of 16 semiconductor MOSFET chips, a thermistor, and metal terminals sandwiched between ceramic substates and sealed with resin. You have proposed classification within heading 8542, Harmonized Tariff Schedule of the United States (HTSUS). Based on Note 12 to heading 85, the item concerned is not described nor manufactured as that note dictates. Additionally, the item concerned is described by the Explanatory Notes, for heading 8541 at (A)(II). As such heading 8542, HTSUS, would be inapplicable. The applicable subheading for the SiC MOSFET devices will be 8541.29.0095, HTSUS, which provides for "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Transistors, other than photosensitive transistors: Other: Other: Other." The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8541.29.0095, HTSUS, unless specifically excluded, are subject to an 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 8541.29.0095, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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


N326955 July 22, 2022 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.29.0095; 9903.88.01 Aaron Marx Crowell & Moring, LLP 1001 Pennsylvania Ave NW Washington, DC 20912 RE: The tariff classification of a transistor module from China Dear Mr. Marx: In your letter dated July 6, 2022, you requested a tariff classification ruling on behalf of your client, Valeo Siemens eAutomotive GmbH. The item concerned is a transistor module, identified as the “DMT-32,” Part No. M1P45M12W2-1LA. The DMT-32 consists, essentially, of either six or four metal-oxide-semiconductor field-effect transistor (“MOSFET”) switches. The transistor switches are in either a “six-pack” or “four-pack” formation, with sets of switches in parallel with each other, and each set consisting of two switches. The transistors are mounted on a substrate along with an NTC thermistor. The substrate is encased in resin and incorporates pins for surface mounting to a printed circuit board. As is stated in the ruling request, the DMT-32 does not have a rectification function nor does it control the speed, direction, or torque of an electric motor through the conversion or rectification of electricity. The DMT-32 does not amplify or alter current. The applicable subheading for the transistor module, identified as the “DMT-32,” Part No. M1P45M12W2-1LA, will be 8541.29.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Transistors, other than photosensitive transistors: Other: Other: Other." The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8541.29.0095, HTSUS, unless specifically excluded, are subject to an 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 8541.29.0095, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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


The tariff classification of Silicon from Thailand


N328203 September 26, 2022 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Tom Lee CNC V Tech Phú Xá, Phng ông Hi, Qun Hi An, Hi Phòng Hi Phòng, 11312 Vietnam RE: The tariff classification of Solar Panel Frames from Vietnam Dear Mr. Lee: In your letter dated September 19, 2022, you requested a tariff classification ruling. The items concerned are extruded aluminum solar panel frame parts. Based on the submitted photograph, the frame consists of two long frame pieces and two shorter frame pieces which can be joined together to frame solar panels. This frame assembly is an integral part of the finished solar panels since the function of the frame is to provide structural support to the solar panels. The applicable subheading for the aluminum solar panel frame parts will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; …: Parts.” The rate of duty will be Free. 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


The tariff classification of Doped Chemical Compounds from Russia


C l a s s i f i c a t i o n , C o u n t r y o f O r i g i n

N336272 November 20, 2023 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification, Country of Origin TARIFF NO.: 8541.29.0095 Ron Levy Kintetsu World Express (USA) Inc. 18450 S. Wilmington Ave. Rancho Dominguez, CA 90220 RE:  The tariff classification and country of origin of a semiconductor transistor from China Dear Mr. Levy: In your letter dated November 1, 2023, you requested a tariff classification and country of origin ruling on behalf of your client ANA Trading Corp. USA. The merchandise under consideration is a semiconductor chip transistor. This device is made from a silicon carbide metal-oxide-semiconductor field-effect transistor (MOSFET) wafer. This is a wafer that has been manufactured to contain thousands of transistor chips within the wafer. At time of import into the United States, these wafers have been cut into individual transistor chips which are then mounted and packed into separate MOSFETs (individual packaged transistors). The finished article is a 4 terminal transistor with an operating frequency of less than 30 MHz. The applicable subheading for the individual, mounted/packed 4 terminal transistors (MOSFET) will be 8541.29.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Transistors, other than photosensitive transistors: Other: Other: Other." The general rate of duty will be free. 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 at https://hts.usitc.gov/current. Regarding the country of origin of the individual, mounted/packed 4 terminal transistors (MOSFET), the front-end manufacturing process takes place within the United States and back-end manufacturing process takes place within China. The wafers are produced in the United States from thin-sliced purified metal (Silicon Carbide). The wafers undergo a photo-mask process which creates the circuit pattern for each individual die. The wafer is beyond just being doped, as it has been photo-masked and now contains all the circuitry needed to function as intended. No additional circuit processing is needed. The finished wafer is then shipped to China for the backend processing. Within China, the wafer is first inspected. Then the wafer is sawn into individual dies. Each individual die is attached to a copper lead-frame, and undergoes a wire bonding process. Next, the transistor assembly is over molded/encapsulated which creates the outer package. Finally, each transistor is tested. The finished transistors are then shipped to the United States. A complete explanation of the manufacturing process has been submitted. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part." The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993). Based upon the facts presented, it is the opinion of this office that the front-end manufacturing process that takes place within the United States imparts the character of the finished article. The dies, which were created on the wafer, incorporate their complete electronic circuitry and they are the functional component of the finished transistors. The wafers, (which contain the die incorporating the complete transistor circuitry) manufactured within the United States, do not undergo a substantial transformation as a result of the manufacturing process that takes place in China. They retain their identity as transistors with a predetermined end use. Therefore, since a substantial transformation does not occur as a result of the Chinese manufacturing/assembly process, the country of origin would be the United States at the time of importation into the United States. Whether an article may be marked with the phrase "Made in the USA" or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 on the propriety of proposed markings indicating that an article is made in the USA. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at steven.pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N336330 November 27, 2023 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.49.9000 Simon Laurendeau SciencePerfo Inc. 1265 rue de Chambly Québec City, QC G1W3V6 Canada RE:  The tariff classification of a SpeedTracker from Canada Dear Mr. Laurendeau: In your letter dated November 3, 2023, you requested a tariff classification ruling.  The item under consideration is described as the “SpeedTracker,” which is a composite article designed to quantify an athlete’s sprint performance in various sports using a combination of three main technologies, Light Detection and Ranging (LiDAR), a high-definition camera, and an on-board computer.  All three of these components are located inside a unique housing.  The SpeedTracker has two Universal Serial Bus (USB) ports used for a wireless Bluetooth keyboard and mouse and for connecting a USB key for data exporting.  The unit also contains two HDMI ports for connecting a screen, enabling the user to visualize the work performed by the acquisition software program. A standard power port is also located on the back of the device, which enables the SpeedTracker to be switched on by inserting a power supply unit that connects to a standard wall socket.  The SpeedTracker's acquisition software can display the athlete's position, speed, and acceleration throughout a 40-meter sprint, and associate the data to the athlete's performance video. In operation, the camera communicates directly with the embedded computer via the Mobile Industry Processor Interface (MIPI) serial interface protocol. Commands are sent to the camera in order to capture images, capture videos, and modify capture parameters such as acquisition frequency, resolution, etc.  The LiDAR communicates directly with the on-board computer via USB protocol.  Commands can be transmitted to the LiDAR to capture distances and signal intensities returned by obstacles in front of the sensor, and to modify capture parameters such as acquisition frequency, detection algorithms, pixel selections, etc.  The on-board computer launches a program that displays a graphical interface on the screen and communicates directly with the camera and LiDAR.  Once the user decides to launch an acquisition via the graphical interface, the program sends a synchronized command to the camera and LiDAR to start data acquisition and triggers a sound signal.  At the end of the acquisition, the data is loaded and formatted in the graphical user interface.  The user can organize the data by session, athlete, or test, and export the results to a USB dongle.  The SpeedTracker will be imported with a protective case, mini-screen, keyboard, mouse, tripod, USB key, and reflective tape. It is our opinion that the subject SpeedTracker meets the definition of a composite machine as it consists of two or more articles with functions that are, prima facie, classifiable in different headings. Therefore, classification is governed by Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), which states, in pertinent part, that classification is determinant upon the principal function of the good. In this instance, the SpeedTracker is used to determine an athlete’s performance during a sprint with high accuracy by detecting the athlete’s position and speed continuously using LiDAR technology, which is then transmitted to the onboard computer.  The sensor module, a solid-state flash illumination LiDAR, combines 16 independent active elements into a single sensor which results in rapid, continuous, and accurate detection and ranging - including lateral discrimination - in the entire wide beam.  The purpose of the LiDAR is to emit light onto an athlete moving linearly in front of it whereby a position measurement is associated with the time taken for the light to return to the photodetector.  While the camera and on-board computer perform important functions, the absence of LiDAR technology would inhibit the SpeedTracker from performing its intended purpose.  It is the opinion of this office that the LiDAR component’s ability to detect and identify the location and speed of the athlete and/or measure their movement imparts the principal function of the device. Devices that optically perform measurements are provided for under Heading 9031, HTSUS. Accordingly, the applicable subheading for the SpeedTracker will be 9031.49.9000, HTSUS, which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other optical instruments and appliances: Other: Other.” The general rate of duty will be Free. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N336528 December 5, 2023 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8486.20.0000 Edward F. Juliano, Jr. Edward F. Juliano, Jr. - Attorney at Law 303 Wyman Street, Suite 300 Waltham, MA 02451 RE: The tariff classification of an air control cabinet and water control cabinet from Germany Dear Mr. Juliano: In your letter dated November 14, 2023, on behalf of your client ASML US, LLC, you requested a tariff classification ruling on two machines. Both machines are said to be units of ASML's High NA TWINSCAN Extreme Ultraviolet (EUV) EXE 5000 semiconductor photolithography systems (EXE 5000), which are scanners used for making integrated circuits. The EXE 5000 uses UV light waves to transfer a circuit pattern onto a silicon wafer. The EXE 5000 will be situated in the cleanroom of a semiconductor fabrication plant (Fab), which is a factory for manufacturing semiconductor devices from raw silicon wafers. The first machine is the air control cabinet (ACC). It is installed below the main EXE cabinet and connected through the floor directly to the rest of the lithography system by multiple mechanical and electrical conduits and cables. The ACC provides temperature controlled, ultra clean air to various air showers in the exposure module of the EXE lithography system to ensure all components and air are kept at exactly the same stable temperature. The ACC receives temperature data many times per second from the EXE 5000 cabinet. The ACC contains electronic controllers/microprocessors that continuously process data from temperature sensors as well as data received from other units in the system. The unit extracts already clean air from the cleanroom, and using a heat exchange unit, cools the air to a set temperature. Any remaining contaminants in the air are removed by a particle extraction unit, which employs an activated carbon system. The ACC also maintains precise air pressure within the EXE 5000. Positive air pressure is used to force any contaminants out of the EXE 5000. The cleaned, pressurized, and conditioned air is then sent through metal conduits to the exposure module of the lithography system. The second machine is the water control cabinet (WCC), which is a modular heat exchanger cabinet for the EXE 5000. It will be installed below the main EXE 5000 cabinet and connected through the floor directly to the rest of the lithography system by multiple mechanical and electrical conduits, cables, and hoses. Its main function is to provide cooling water to the EXE 5000 scanner which is stable in temperature and pressure. The unit is able to supply cooling water within 1/1000-degree Kelvin of the supply temperature setpoint and to remove heat load up to 430 kW. The WCC is compatible for delivering oxygen-free water. The WCC contains electronic controllers/microprocessors that continuously process data from temperature sensors as well as data received from other units in the photolithography system. The WCC operates using ASML's proprietary software that controls and operates all functions within the EXE 5000. The two units at issue are required to keep specific parts of the lithography system thermally stable and free of contaminants. Thermal stability is required in the lithography system as temperature changes can distort mirrors, masks, wafers, and other parts of this system, which would distort the exposure of devices on each semiconductor chip. Both units, which are specifically optimized for the EXE 5000 lithography requirements, help to maintain stable temperatures of specific parts of the system with extremely tight parameters. Both machines are designed to directly support the EXE 5000 semiconductor photolithography system and are necessary in order to create the unique operating conditions for semiconductor manufacturing. The applicable subheading for both the ACC and the WCC will be 8486.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), providing for “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits.” The rate of duty will be Free. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N336802 December 21, 2023 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8486.40.0030 Edward Juliano, Jr. Edward F. Juliano, Jr. - Attorney at Law 303 Wyman Street, Suite 300 Waltham, MA 01776 RE: The tariff classification of a wafer handling module from the Netherlands Dear Mr. Juliano: In your letter dated November 29, 2023, on behalf of your client ASML US, LLC, you requested a tariff classification ruling on a wafer handling module designed exclusively for use with ASML's High NA TWINSCAN EXE 5000 semiconductor photolithography system (EXE 5000) that will be installed in a semiconductor fabrication plant (fab). In a teleconference with this office on December 15, 2023, you provided additional information, and supplementary documentation thereafter. As imported, the wafer handling module will consist of three functional units: the FOUP (front opening unified pod) loading dock, the atmospheric wafer handler, and the vacuum wafer handler. The function of the subject wafer handling module is to deliver silicon wafers from outside of the EXE 5000 to the wafer tables of the wafer stage (a separate modular assembly not imported with the wafer handling module), and then to remove each wafer after exposure and return it to the FOUP. This process, which entails a circular flow of wafers through the lithography system, involves several steps: First, silicon wafers arrive at the EXE 5000 in FOUPs using an overhead handling system in the semiconductor fab. The FOUP is then attached to the FOUP loading dock. The FOUP loading dock is a separate mechanical apparatus that employs mechanisms to grab the FOUP and hold it in a precise position so that the robotic arms within the atmospheric wafer handler can reach out and remove individual semiconductor wafers without touching (and potentially damaging) anything other than the target wafer. Next, the atmospheric wafer handler removes each wafer from the FOUP. The atmospheric wafer handler includes two robotic arms. One of these arms initially unloads all the wafers from the FOUP and stacks them for temporary storage within the atmospheric wafer handler. One of the robotic arms then passes a wafer from the atmospheric wafer handler through an airlock to the vacuum wafer handler, while a second robotic arm in the atmospheric wafer handler removes another wafer that has already been exposed and returns that wafer to the FOUP. The vacuum wafer handler also has two robotic arms. One robotic arm accepts a wafer from the atmospheric wafer handler and places it on the EXE 5000's wafer table, while a second robotic arm removes the wafer that has already been exposed from the wafer table and transfers the exposed wafer to the other robotic arm in the atmospheric wafer handler. Imported with the wafer handling module will be a stainless-steel frame and platform to support the units, a vacuum system equipped with pipes and sensors for optimal conditions, seismic anchors for securing the module to the concrete floor, and cables, brackets, and cooling water hoses to connect the module to the rest of the EXE 5000 system. The vacuum system within the module consists of pipes and sensors used to maintain the vacuum during operation, a necessary requirement for the EUV lithography system. The applicable subheading for the wafer handling module will be 8486.40.0030, Harmonized Tariff Schedule of the United States (HTSUS), providing for “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories: For lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.” The rate of duty will be Free. By operation of Note 4 to Section XVI, HTSUS, the stainless-steel frame and platform, vacuum system, seismic anchors, cables, brackets, and cooling water hoses, imported together with the wafer handling module, will also be classified in subheading 8486.40.0030, as these items connect the module's components or otherwise contribute to its specific function and performance. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


N337843 February 9, 2024 CLA-2-84:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Steven Michael Stolarz LTI Holdings, Inc. (dba Boyd Corporation) 2424 N. Federal Highway, Suite 318 Boca Raton, FL 33431 RE:  The tariff classification of a Coolant Distribution Unit from Mexico Dear Mr. Stolarz: In your letter dated January 30, 2024, you requested a tariff classification ruling. The merchandise under consideration is referred to as a Coolant Distribution Unit (CDU), model number CDU1350G1, which is a system designed to control the temperature of components in electrical equipment. The CDU is housed within a floor-standing cabinet that is separated into two sections, identified in your submission as a controller section and a mechanical section. The controller section consists of a controller board, power supply, pump inverter drives, and EMC filters. Directly behind and below the controller section is the mechanical section, whose main components are a reservoir tank, expansion vessel, valves, sensors, pumps, and plate heat exchangers. The function of the CDU is to monitor and change the temperature of a process fluid flowing in a continuous loop. During operation, the pumps circulate fluid to plates that are positioned adjacent to heat-generating components, such as memory modules, networking chips, high-power CPU and GPU chips, etc. The fluid absorbs heat from the plates, returns to the CDU where it enters the heat exchanger unit, and transfers its heat to chilled facility water running in a separate loop. Alternatively, the system can be configured for indirect cooling, such as sending cooled water to rear door heat exchangers mounted in data center racks. The controller monitors the temperature of the returning fluid and controls the flow of the liquid by regulating the valves and adjusting the speed of the pumps. In your letter, you suggest the applicable subheading for the CDU should be 9032.89.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Other instruments and apparatus: Other: Other: Process control instruments and apparatus: Complete systems.” We disagree. The unit is designed to change the temperature of a fluid returning from heat-generating components of electrical equipment. While the automatic controller does provide control over the unit, it is only one piece of the overall system. The overall system combines the controller with the mechanical equipment that actually changes the temperature of the fluid. As such, the applicable subheading for the Coolant Distribution Unit, model number CDU1350G1, as described above, will be 8419.89.9585, HTSUS, which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials.” The rate of duty will be 4.2% 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at paul.huang@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division


C l a s s i f i c a t i o n , O r i g i n

N338270 February 29, 2024 OT:RR:NC:N2:209 CATEGORY: Classification, Origin TARIFF NO.: 8541.43.0010 Nick Baker FTI Consulting, Inc. 1301 McKinney Street, Suite 3500 Houston, TX 77010 RE:  The tariff classification and country of origin of solar panels Dear Mr. Baker: In your letter dated February 16, 2024, you requested a tariff classification and country of origin ruling determination on behalf of your client SolarGoal Tecnología de México, S.A. de C.V. The items concerned are solar panels (model #’s, HC 108 - 400 to 410 Watts, HC 144 - 450 to 460 Watts, HC 120 - 450 to 460 Watts, and HC 144 - 550 to 560 Watts). These solar panels are manufactured in Mexico from both domestic and foreign sourced materials/components. We initially address the classification of the subject solar panels. As stated within your request, the solar panels are incapable of supplying power directly to an external load, and the cells within each panel are made from silicon wafers that equal or exceed 20 micrometers in thickness. As such, the solar panels in question meet the terms of Note 10 to Chapter 85. The applicable subheading for each solar panel (model #’s, HC 108 - 400 to 410 Watts, HC 144 - 450 to 460 Watts, HC 120 - 450 to 460 Watts, and HC 144 - 550 to 560 Watts) will be 8541.43.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels;…Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells assembled in modules or made up into panels: Crystalline silicon photovoltaic cells of a kind described in statistical note 10 to this chapter.” The general rate of duty will be Free. Effective January 23, 2018, Presidential Proclamation 9693 imposed safeguard measures on imports of crystalline silicon photovoltaic (CSPV) cells and certain products incorporating CSPV cells in the form of additional tariffs or tariff rate quotas for a period of three years. The safeguard measures were subsequently extended by Presidential Proclamation 10339, dated February 4, 2022, for an additional four years.  As a result, products classified under subheading 8541.43, HTSUS, unless specifically excluded, are subject to the additional duties. See Note 18 to Chapter 99 and subheadings 9903.45.21 through 9903.45.27, HTSUS.  In your request, you state that the manufacturing process for each of the solar panels occurs in Mexico. The initial manufacturing process that takes place in Mexico begins with the manufacturing of a solar cell. The raw silicon wafers used in the manufacturing process are of Chinese origin and the chemicals used in the manufacturing process (i.e. silver and aluminum pastes used in printing of gridlines) are of Mexican origin. At the time of import into Mexico, the raw silicon wafers do not have a positive/negative (P/N) junction. The solar cell manufacturing process involves a seven step process that includes: (1) wafer selection (2) texturing (3) diffusion (doping) (4) etching (5) PECVD film application (6) printing and sintering (7) testing The diffusion process facilitates the creation of the P/N junction. During the diffusion process phosphorous (negative dopant) is diffused into the positive type wafer/semiconductor, creating a junction between the two types of electrically charged semiconductor material. Once the P/N junction has been created the wafer is now considered a solar cell which can facilitate the creation of electrical current when exposed to light.  The additional steps such as etching, film application, printing and sintering, improve the solar cells’ ability to create electrical power.   The finished solar cells are shipped to a second location in Mexico to be assembled into solar panels of various sizes and wattages. The materials used in the assembly of the solar panels include solar cells and junction boxes from Mexico, along with tempered glass, back-sheeting, ethylene vinyl acetate (“EVA”) film, aluminum framing, silicone, and solar ribbon of Chinese origin. The solar panels are assembled by first removing the protective film from the tempered glass and cutting EVA film to fit the specified solar panel sizes. From there, series of solar cells are soldered together in order to connect them and increase their collective voltage, and are then strung and welded onto the tempered glass. The now-called photovoltaic modules are then backed with EVA film, laminated, and pressed into the aluminum frame. At this point the general assembly of the solar panels is complete, with the end products undergoing various testing procedures to ensure that relevant quality standards, such as power generation and efficiency, are being met. In the final steps, solar panels are individually packaged and bundled ahead of exportation to the United States. Eligibility for preferential treatment under the USMCA: In your letter, you inquire whether the solar panels are eligible for preferential treatment under the USMCA. The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”) 11, HTSUS, implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states, in relevant part: For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country…is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if - (i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; (ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; (iii) the good is a good produced entirely in the territory of one or more USMCA countries using non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); …. In the instant case, the solar panels consist both of originating and non-originating materials, as such, the solar panels are not considered a good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i).  Moreover, under GN 11(b)(ii), the solar panels are not a good produced entirely in Mexico exclusively from originating materials. Therefore, we must determine whether the non-originating materials undergo the tariff shift and other requirements provided for in GN 11(b)(iii) and GN 11(o).  As noted above, the solar panels will be classified in 8541.43.0010, HTSUS. The applicable rule of origin in GN 11(o)/85.109 requires “no change in tariff classification to a good of subheadings 8541.10 through 8542.90.” Here, as no change in tariff classification is required for goods of 8541.43.0010, HTSUS, and the solar panels will be assembled in Mexico, the merchandise will qualify as USMCA originating goods pursuant to GN 11(o)/85.109. Provided that all other requirements are met, the merchandise will be eligible for preferential tariff treatment under the USMCA when imported into the United States and entered for consumption. Regarding the country of origin for marking purposes: The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The "country of origin" is defined, in pertinent part, in 19 CFR 134.1(b) as: The country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part; however, for a good of a NAFTA or USMCA country, the marking rules set forth in part 102 of this chapter (hereinafter referred to as the part 102 Rules) will determine the country of origin. Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in §§ 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining the country of origin of a good for marking purposes, with the exception of textile goods which are subject to the provisions of 19 C.F.R. 102.21.  See 19 C.F.R. 102.11. Applied in sequential order, 19 CFR Part 102.11(a) provides for: (a) The country of origin of a good is the country in which: (1) The good is wholly obtained or produced; (2) The good is produced exclusively from domestic materials; or (3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in section 102.20 and satisfies any other applicable requirements of that section, and all other requirements of these rules are satisfied. The subject solar panels are neither “wholly obtained or produced” nor “produced exclusively from domestic materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of origin of the solar panels, and paragraph (a)(3) must be applied next to determine the origin of the finished article. As the subject solar panels are classified under subheading 8541.43.0010, HTSUS, we note the applicable tariff shift requirements in Part 102.20 as: A change to any other good of heading 8541 through 8542 from any other subheading, including another subheading within that group. Based on the information supplied we note that all non-originating components/materials change to a new/different good within heading 8541, HTSUS, thus satisfying the tariff shift rule, as such, the country of origin for marking purposes of solar panels will be Mexico. Regarding the country of origin for determining applicability of 201, 232 and 301 trade remedy purposes: Though the USMCA origin rules within 19 CFR Part 102 are used to determine the country of origin for marking purposes, the substantial transformation test determines the origin for sections 201, 232 and 301, trade remedy purposes. For tariff purposes, the courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982). Based upon the facts presented, it is the opinion of this office that the solar cells manufactured in Mexico impart the essence to the finished solar panel. The raw silicon wafers of Chinese origin undergo a substantial and complex manufacturing process within Mexico. Each is transformed within Mexico into functioning solar cells with the requisite P/N junction, resulting in an article with a new name, character, and use. As such, the origin of the solar panels for 201, 232 and 301 trade remedy purposes is Mexico. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at steven.pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division