Newly Released CBP HQ Rulings April 18

April 19, 2024 by Noah Garfinkel|Customs Rulings

The Customs Rulings Online Search System (CROSS) was updated April 18 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):

H336366: Tariff Classification and Country of Origin of Monocrystalline Silicon Ingots; Substantial Transformation; Section 301 Trade Remedy Duties

Ruling: (1) The country of origin of monocrystalline silicon ingots made from polysilicon from China in Malaysia will be Malaysia. (2) The monocrystalline silicon ingots are classified under heading subheading 2804.61.00, which provides for “Hydrogen, rare gases and other nonmetals: Silicon: Containing by weight not less than 99.99 percent of silicon.” Products of China classified under subheading 2804.61.00, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2804.61.00, listed above.

Issue: (1) What is the country of origin of monocrystalline silicon ingots produced in Malaysia? (2) What is the tariff classification of the monocrystalline silicon ingots?

Item: A monocrystalline silicon ingot. This ingot will be imported into the U.S. and used in the production of solar cells. Electronic-grade polysilicon sourced from China is used to produce monocrystalline silicon ingots, either in China or Malaysia. The ingot production process is described as the Czochralski method.

Reason: (1) The polysilicon will have been substantially transformed into a new and different product. (2) The chemical composition of silicon ingots is 99.99% Silicon (Si). The corresponding Chemical Abstracts Service (“CAS”) number is 7440-21-3. The rest are impurities with the main components being Carbon, Tellurium, and Aluminum. As such, we find that the monocrystalline silicon ingots are classified under heading subheading 2804.61.00.

Ruling Date: April 11, 2024