Page 249
U.S. Notes (con.) (f) For purposes of subheading 9903.45.22 to this subchapter, the duty rate in the Rates of Duty 1-General subcolumn and the Rates of Duty 2 column for all goods entered under such subheading, and not the product of a country enumerated in subdivision (b) of this note, shall be as follows, with the duty rates set forth herein applied in addition to those applicable under subheading 8541.42.00: If entered during the period from 30% February 7, 2018 through February 6, 2019.................................................... If entered during the period from 25% February 7, 2019 through February 6, 2020.................................................... If entered during the period from 20% February 7, 2020 through February 6, 2021 ................................................... If entered during the period from 18% February 7, 2021 through February 6, 2022 ................................................... If entered during the period from 14.75% February 7, 2022 through February 6, 2023 ................................................... If entered during the period from 14.5% February 7, 2023 through February 6, 2024 ................................................... If entered during the period from 14.25% February 7, 2024 through February 6, 2025 ................................................... If entered during the period from 14% February 7, 2025 through February 6, 2026 ................................................... (g) Subject to the provisions of subdivision (c)(iii) of this note, for purposes of headings 9903.45.25 and 9903.45.27 to this subchapter, the term “modules” shall include the following goods provided for in subheading 8541.43.00 of the tariff schedule: a module is a joined group of CSPV cells, as such cells are defined in subdivision (c) of this note, regardless of the number of cells or the shape of the joined group, that are capable of generating electricity. Also included as a “module” are goods each known as a “panel” comprising a CSPV cell that has undergone any processing, assembly, or interconnection (including, but not limited to, assembly into a laminate). Such CSPV cells assembled into modules or made up into panels include goods of a type reported for statistical purposes under statistical reporting number 8541.43.0010. Such goods also include (i) CSPV cells which are presented attached to inverters or batteries of subheading 8501.80.10 or 8507.20.80, respectively; and (ii) CSPV cells classifiable as DC generators of subheading 8501.71.00 or 8501.72.10. (h) For purposes of subheading 9903.45.25 to this subchapter, the duty rate in the Rates of Duty 1-General subcolumn and the Rates of Duty 2 column in any of the periods enumerated below shall be as follows, with the duty rates set forth herein applied in addition to those applicable under subheading 8541.43.00: If entered during the period from 30% February 7, 2018 through February 6, 2019.................................................... If entered during the period from 25% February 7, 2019 through February 6, 2020.................................................... If entered during the period from 20% February 7, 2020 through February 6, 2021 ................................................... If entered during the period from 18% February 7, 2021 through February 6, 2022 ................................................... If entered during the period from 14.75% February 7, 2022 through February 6, 2023.................................................... If entered during the period from 14.5% February 7, 2023 through February 6, 2024.................................................... If entered during the period from 14.25% February 7, 2024 through February 6, 2025.................................................... If entered during the period from 14% February 7, 2025 through February 6, 2026.................................................... (i) Heading 9903.45.27 applies to the specified goods when they meet the requirements of general note 11 to the tariff schedule as goods of Canada under the United States-Mexico Canada Agreement and are products of Canada for purposes of 19 CFR Part 102. Such duty shall be imposed on the declared value of such modules, including the cost or value of the non-cell portions thereof (such as aluminum frames), as Customs in its regulations or instructions may require. Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 77