Trade news
H350951, solar cell tariff-rate quota (ruling dated August 28, 2026)
CBP ruled in H350951, dated August 28, 2026, that solar cells imported in one quota period can't claim the lower solar cell tariffs in the next one. The importer's 61 entries of Malaysian cells from 2024 must pay the higher out-of-quota Section 201 rate.
Solar cell tariffs ruling: the key numbers
The ruling answers an internal advice request filed by Crowell & Moring for an importer whose name CBP kept confidential.
61 entries: Malaysian solar cells from 2024
The importer brought in the cells from May 20 to October 23, 2024. Its broker filed every entry without the Section 201 quota heading.
1 quota period: no carryover to the next year
CBP held that quota status can only be gained in the period when the goods were imported and first entered. The 2024 period ran from February 7, 2024, to February 6, 2025.
12.5 gigawatts: the annual in-quota limit
Cells within the limit paid no Section 201 duty. The limit rose from 5.0 gigawatts to 12.5 gigawatts in August 2024.
April 2025: an email that didn't bind CBP
An April 2025 email said "CBP will allow the 201 quota exemption." CBP held that informal statements, including emails, don't bind it.
Tariff-rate quota: a set quantity that enters at a lower duty in a given period. Imports above it, or without quota status, pay the higher rate.
Which solar cell entries the ruling affects: 9903.45.21 and 9903.45.22
The Section 201 safeguard put a tariff-rate quota on crystalline silicon photovoltaic (CSPV) cells. To claim the in-quota rate, an entry had to carry a Chapter 99 heading.
In-quota heading: 9903.45.21, which exempted cells from the added Section 201 duty.
Out-of-quota heading: 9903.45.22, for cells entered after the quota filled or without quota status.
Entry type: quota merchandise needs a quota entry type. This importer filed type 01, for goods not claiming quota.
AD/CVD: CBP also found the cells subject to the Malaysian solar cases A-557-988 and C-557-989.
CBP first rejected the entries on February 18, 2025. The importer refiled in April 2025 to claim the 2025 quota, and CBP rate advanced the entries as out-of-quota in June 2025.
Why the solar cell tariffs ruling matters
The safeguard on solar cells ended on February 6, 2026. But entries from earlier quota periods can still be rate advanced before they liquidate, as these 2024 entries were.
The ruling also lists the only options once a quota period closes. You can pay the out-of-quota rate, export or destroy the goods, or hold them in a foreign-trade zone or bonded warehouse for the next period.
Here, the cells were released into US commerce in 2024. That left only the higher rate.
What the ruling means for importers
The ITC completed its evaluation of the solar safeguard and released its report on August 5, 2026. The review examined how effectively the measure helped the US solar industry adjust to import competition.
The ruling binds only these entries, but it states CBP's position for others. Importers with open entries from past quota periods can use it to check their exposure.
Key dates
February 7, 2018: safeguard begins. The tariff-rate quota on solar cells takes effect at 2.5 gigawatts a year.
August 2024: quota expanded. The annual in-quota limit rises to 12.5 gigawatts.
February 18, 2025: entries rejected. CBP finds the 61 entries lack the Section 201 heading.
June 25, 2025: out-of-quota rate. CBP rate advances the entries under 9903.45.22.
February 6, 2026: safeguard ends. The Section 201 action on solar cells terminates.
August 28, 2026: ruling issued. CBP holds that 2024 cells can't claim the 2025 quota.
How to check your solar cell tariffs exposure
List your open entries. Find unliquidated solar cell entries from past quota periods.
Check the Chapter 99 line. Confirm each entry claimed 9903.45.21 or 9903.45.22 correctly.
Check the entry type. Quota goods need a quota entry type, not type 01.
Fix errors within the period. Refiling to claim quota only works within the period when the goods were entered.
Get advice in writing. Ask for a binding ruling under 19 CFR Part 177 instead of relying on emails or calls.
Frequently asked questions
What are solar cells under the safeguard?
They are crystalline silicon photovoltaic cells, the parts that turn sunlight into power. The safeguard set a quota on cells and a higher duty on modules.
Are solar cell tariffs under Section 201 still in effect?
No. The action ended on February 6, 2026, but in this ruling CBP still applied the out-of-quota rate to 2024 entries.
Can I claim next year's quota if I missed this year's?
No. CBP held that quota status only attaches in the period when the goods were imported and first entered.
Does an email from CBP staff bind CBP?
No. Oral or informal written advice isn't binding; only a ruling under 19 CFR Part 177 is.
This article is informational and is not legal or customs advice.