Harmonized Tariff Schedule of the United States · HTS code · HS 8541.42

8541.42.00

8541.42.00: Photovoltaic cells not assembled in modules or made up into panels

Solar cells (not in modules)

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8541 Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals; parts thereof:
  2. Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):
  3. 8541.42.00 Photovoltaic cells not assembled in modules or made up into panels

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 50%
    Applies to goods from
    China
    In force
    from 27 September 2024
    Legal act
    HTSUS 9903.91.02

Subdivisions

  1. 8541.42.00 Photovoltaic cells not assembled in modules or made up into panels Free
  2. 8541.42.00.10 Crystalline silicon photovoltaic cells of a kind described in statistical note 12 to this chapter No., W
  3. 8541.42.00.80 Other No., W

Same subheading in other tariffs

8541.42 Photovoltaic cells not assembled in modules or made up into panels

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N352325 U.S. CBP 27 August 2025 · 8541.42.00.80

    The tariff classification of solar cells from Germany

Legal notes

Notes

Chapter notes: Chapter 85 →

Code history

Since 2022; before, these goods were classified under 8541.40.

HTS code 8541.42.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8541.42 (photovoltaic cells not assembled in modules or made up into panels).

The general duty is free.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–7.2%, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.

The United States imported goods of subheading 8541.42 worth US$2bn in 2024; the largest supplier was Malaysia.

Questions and answers

What is the USA import duty for HTS code 8541.42.00?

The general duty in the Harmonized Tariff Schedule of the United States is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 8541.42 as a whole, the largest supplier in 2024 was Malaysia (US$611m), followed by South Korea.

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