HTS 8541.43: the code behind module import duties

What the tariff schedule says

In Chapter 85 of the Harmonized Tariff Schedule (2026 edition, Revision 22, as published by the USITC and checked on November 9, 2026), subheading 8541.43.00 covers "Photovoltaic cells assembled in modules or made up into panels." Its general (Column 1) duty rate is Free; the Column 2 rate is 35%. Unassembled cells sit next door under 8541.42.00, with the same rates.

The subheading splits into two statistical lines, both reported in number of units and in watts:

• 8541.43.0010 — "Crystalline silicon photovoltaic cells of a kind described in statistical note 12 to this chapter."
• 8541.43.0080 — "Other."

Statistical note 12 defines those crystalline silicon cells as cells "of a thickness equal to or greater than 20 micrometers, having a p/n junction (or variant thereof) formed by any means," whatever other processing they have had. It names "passivated emitter rear contact cells, heterojunction with intrinsic thin-layer cells, and other so-called hybrid cells." In plain terms, mainstream crystalline silicon modules, including PERC and heterojunction designs, are reported under the 10 suffix.

Free on paper, not at the border

A "Free" general rate is the starting point, not the landed cost. Other measures sit on top of the HTSUS line.

AD/CVD orders. The antidumping orders on cells and modules from India, Indonesia and Laos (91 FR 70862, November 9, 2026) say the merchandise "is currently classified" under 8541.42.0010 and 8541.43.0010, and that it "may enter" under several generator and battery subheadings in 8501 and 8507. Then comes the key sentence: the subheadings "are provided for convenience and customs purposes; the written description of the scope of these orders is dispositive." The scope uses the same 20-micrometer, p/n-junction definition as the tariff schedule, excludes thin-film products made from amorphous silicon, CdTe or CIGS, and follows the cell: modules assembled in a third country from cells made in a subject country are covered, and the reverse is not.

Section 232. Proclamation 11052 applies its minimum import price and 15% duty to polysilicon derivatives "specified in Annexes I and II" for goods entered on or after December 4, 2026. It says those duties "shall apply in addition to any other duties, taxes, fees, exactions, and charges." Our Section 232 note covers the $0.38/W floor, and the stockpiling rule note covers the weekly cap on new importers under 8541.43.00 until then.

Why the code is a signal, not a verdict

Three consequences follow:

• A 10 suffix flags scope questions. A crystalline silicon module reported under 8541.43.0010 is the product the trade orders describe. The next question is where the cells were made, because cell origin decides AD/CVD coverage.
• A different code does not take a product out of scope. The orders name other subheadings under which covered cells "may enter," and the written scope controls. A module packaged inside a generator or battery product is not outside the orders just because of its tariff line.
• Thin film is treated differently. It is excluded from the Solar IV scope by name. Under the tariff schedule it falls outside the statistical note 12 definition, which leaves it under the 80 suffix.

What it means if you are buying modules

• Ask for the tariff line and suffix used at entry. For imported supply, the classification, the country of cell origin and the entry date together tell you which deposits and duties were, or will be, paid.
• Ask whether the price includes duties. That covers AD/CVD deposits and, for entries from December 4, the Section 232 layers. A "Free" general rate on the schedule tells you nothing about the price.
• Modules already in U.S. warehouses have cleared entry. Their duty treatment was fixed by the rules in force on their entry date. Our note on why cash deposits are not the final duty explains the one exception: final AD/CVD liability is settled later.