Classification of solar panels with bypass or blocking diodes: bypass diodes treated as photovoltaic modules; blocking diodes as electrical machines. The Notice clarifies tariff classification of solar panels/modules with elements: modules whose elements supply power to external loads are classifiable as electrical machines, while those whose elements do not supply external loads (and modules without elements) are classifiable as photovoltaic modules. Bypass diodes, which divert current around shaded cell strings, do not control current direction and therefore support classification under the photovoltaic module heading. Blocking diodes, which prevent reverse flow and control current direction, support classification under the electrical machines heading; modules with both diodes are classifiable as electrical machines.
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Provisions expressly mentioned in the judgment/order text.
Classification of solar panels with bypass or blocking diodes: bypass diodes treated as photovoltaic modules; blocking diodes as electrical machines.
The Notice clarifies tariff classification of solar panels/modules with elements: modules whose elements supply power to external loads are classifiable as electrical machines, while those whose elements do not supply external loads (and modules without elements) are classifiable as photovoltaic modules. Bypass diodes, which divert current around shaded cell strings, do not control current direction and therefore support classification under the photovoltaic module heading. Blocking diodes, which prevent reverse flow and control current direction, support classification under the electrical machines heading; modules with both diodes are classifiable as electrical machines.
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