Country of Origin of Solar Panels From Poland and South Korea Determined by Solar Cells, Says CBP
The country of origin for government procurement purposes of solar panels assembled in Poland and South Korea from solar cells made in Malaysia and South Korea is Malaysia and South Korea, respectively, said CBP in a final determination set to be published on Sept. 22 (here). The solar cells make up over half of the value of the finished product, and no substantial transformation occurs in Poland and South Korea because the assembly process includes only minor processes that take less than one day to complete, said CBP.
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(Federal Register 09/22/15)