CBP is issuing ruling HQ H298653 to state China is not the country of origin of solar panels assembled in China with both Chinese and Non-Chinese components because the components are not substantially transformed in China. In this ruling, CBP holds that Germany is the country of origin because the polycrystalline solar cells that constitute the essence of the panels are entirely manufactured in Germany and do not lose their identity and become an integral part of the panels when combined with other components in China.
Solar Panels
