Photovoltaic Cells (Not in Modules or Panels)

Antidumping and countervailing duty orders on crystalline silicon photovoltaic cells from China have driven significant sourcing shifts to Southeast Asian countries. CBP and the Commerce Department have investigated whether cells manufactured in third countries using Chinese-origin wafers constitute circumvention of those orders. Importers must document the full production process — including wafer origin — to support a country-of-origin determination and assess AD/CVD liability.

A solar cell is classified under 854142 when presented as an individual cell, even if it has been tested or lightly processed. Once cells are electrically interconnected and encapsulated into a panel or module structure — with a frame, junction box, or protective laminate — the product moves to heading 854143. The physical configuration at the time of importation, not the intended downstream use, governs classification.