PVB Solar Panel Encapsulant Film from China
Poly(vinyl butyral) film used to encapsulate solar photovoltaic cells, providing electrical insulation and protection in modules. Noncellular sheets adhere to glass and cells during lamination. HTS 3920.91.00.00 applies to the unsupported PVB film itself.
Duty Rate — China → United States
41.7%
Rate breakdown
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include UV resistance and electrical insulation test data to validate PVB classification
• Declare as 'encapsulant film in rolls' to distinguish from assembled solar modules under Chapter 85
• Ensure no metal coatings; combined materials would classify differently