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U.S. Notes (con.) (j) For purposes of heading 9903.45.29, “bifacial solar panels” applies only to bifacial solar panels that absorb light and generate electricity on each side of the panel and that consist of only bifacial solar cells that absorb light and generate electricity on each side of the cells, provided that (i) the imported bifacial panels are fulfilling in whole or in part a contract for sale, purchase, or delivery in the United States that was in effect and dated as executed prior to May 17, 2024, that provides for importation to or delivery within the United States within 90 days after June 26, 2024, and that has not been modified on or later than May 17, 2024, with regard to importation or delivery date; (ii) the bifacial panels are entered into the United States within 90 days after June 26, 2024; (iii) the bifacial panels are declared and entered under heading 9903.45.29, and meet all conditions therefor; and (iv) the importer completes the certification required by U.S. Customs and Border Protection and provides the completed certification as part of the importer’s electronic entry summary to CBP by upload to the Document Imaging System in the Automated Commercial Environment at the time that classification is declared under heading 9903.45.29. 19. (a) This note and the tariff provisions referred to herein set forth the ordinary customs duty treatment applicable to all entries of the aluminum products of all countries other than of the United States, when such aluminum products are classifiable in the headings or subheadings described in subdivision (a)(iii) or (a)(iv) or enumerated in subdivision (b) of this note. All anti-dumping or countervailing duties, or other duties and charges applicable to such goods shall continue to be imposed, except as may be expressly provided herein.[Compiler’s note: Headings 9903.85.01–9903.85.15, 9903.85.21–9903.85.66, and 9903.85.69 9903.85.72 are terminated as of April 6, 2026. Subdivisions (a) through (e) apply to goods entered for consumption, or withdrawn from warehouse for consumption, prior to 12:01 a.m. eastern daylight time on March 12, 2025. Subdivisions (f) through (m) apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after March 12, 2025.] (i) Except as provided elsewhere in this note, heading 9903.85.01 provides the ordinary customs duty treatment of aluminum products of all countries other than products of the United States and other than of countries expressly exempt therefrom, pursuant to the article description of such heading. For any such products that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the tariff schedule, the duty provided in this heading shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading, except where prohibited by law. Goods for which entry is claimed under a provision of chapter 98 and which are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable U.S. Customs and Border Protection (“CBP”) regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. No claim for entry or for any duty exemption or reduction shall be allowed for the aluminum products enumerated in subdivision (b) of this note under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the duty in heading 9903.85.01. (ii) Subheadings 9903.85.05 and 9903.85.06, inclusive, provide the ordinary customs duty and quota treatment of such goods enumerated in subdivision (b) of this note when they are the product of any country enumerated in the superior text thereto and expressly exempt from the scope of heading 9903.85.01, subject to the limitations in subdivision (e) of this note. (iii) Effective for goods entered for consumption, or withdrawn from warehouse for consumption, prior to 12:01 a.m. eastern daylight time on March 12, 2025, heading 9903.85.03 provides the ordinary customs duty treatment of the derivative aluminum products enumerated in this subdivision of all countries other than products of the United States and other than products of countries expressly exempted therefrom. For any products covered by heading 9903.85.03 that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the tariff schedule, the duty provided in heading 9903.85.03 shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading, except where prohibited by law. Goods for which entry is claimed under a provision of chapter 98 and which are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provisions and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. No claim for entry or for any duty exemption or reduction shall be allowed for the derivative aluminum products enumerated in this subdivision under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the duty in heading 9903.85.03. Heading 9903.85.03 shall apply only to the following derivative aluminum products: (A) stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and with steel core, not electrically insulated; the foregoing fitted with fittings or made up into articles (described in subheading 7614.10.50); (B) stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and not with steel core, not electrically insulated; the foregoing comprising electrical conductors, not fitted with fittings or made up into articles (described in subheading 7614.90.20); Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 78