Photovoltaic (PV) systems should be classified under heading 8501 based on their output current type, specifically subheadings 85017 for DC systems and 85018 for AC systems.To be specific, the classification of components declared separately for import or export shall be determined by the principle of giving precedence to specifically named headings, based on their actual state at the time of Customs inspection.For instance, iron-basedsolar panel mounting brackets typically fall under heading 7308, photovoltaic inverters under 8504, storage batteries under 8507, control equipment under 8537, solar photovoltaic panels under 8541, and parts for PV systems not specifically named elsewhere are generally classified under heading 8503. [pdf]
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