Section 232, polysilicon and solar

Polysilicon and solar Section 232 tariffs: what changes December 4, 2026

From 12:01 a.m. Eastern Time on December 4, 2026, Proclamation 11052 puts polysilicon and its derivatives under Section 232. It sets minimum import prices for polysilicon, ingots and wafers, solar cells and solar modules, and adds a 15% duty on ingots and wafers, cells and modules. Every HTS code in the proclamation's two annexes is listed below: 10 statistical lines with their minimum import prices, and the 7 new chapter 99 headings.

Updated October 26, 2026

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Takes effect
12:01 a.m. Eastern Time on December 4, 2026, for goods entered for consumption, or withdrawn from warehouse for consumption, on or after that time (clauses (2) and (4)).
Minimum import prices
$21 per kilogram for polysilicon; $100 per kilogram for polysilicon ingots and wafers; $0.22 per watt for solar cells; $0.38 per watt for solar modules (clause (1)(a)). The Secretary of Commerce may adjust them from time to time (clause (1)(b)).
How the minimum price works
At entry, the importer may submit documentation establishing or certifying that the first arm's-length sale in the United States (or of downstream products made from the goods) will be at or above the minimum import price, or that it is under fixed terms in a contract entered into before August 6, 2026. Without documentation, the goods pay a specific tariff equal to the full minimum import price. With documentation, if the entered value on the entry summary is below the minimum import price, they pay a specific tariff equal to the difference (clause (2)).
The 15% duty
An additional 15% ad valorem duty on polysilicon ingots and wafers, solar cells and solar modules (clause (4); Annex II heading 9903.45.30). Raw polysilicon, 2804.61.0000, is subject to the minimum import price but is not in the 15% heading.
Country rates
Clause (5)(b): “For products of Japan, Korea, Taiwan, Switzerland, Liechtenstein, or a member nation of the European Union subject to tariffs under this proclamation, the sum of the additional section 232 tariff imposed pursuant to clause (4) of this proclamation and the applicable rate of duty under Column 1 of the HTSUS (Column 1 Duty Rate) shall be equal to 15 percent.”
Clause (5)(c): “For products of the United Kingdom subject to tariffs under this proclamation, the applicable rate of duty under clause (4) of this proclamation shall be 10 percent.”

The Column 1 general rate on these lines is Free, so in practice the duty is 15% for those six origins and 10% for the United Kingdom.

Penalty
If CBP determines that an importer's documentation was materially inaccurate, or that the importer materially failed to comply with its certification, the importer and its affiliates are permanently prohibited from importing polysilicon and polysilicon derivatives into the United States, and CBP may impose penalties (clause (3)).
Other duties
These duties apply in addition to any other duties, taxes, fees, exactions and charges, except as the proclamation specifies (clause (5)(a)). They are collected on top of any free trade agreement or preference rate, and antidumping and countervailing duties continue to apply (Annex II, U.S. note 42(b)).
Foreign-trade zones
Except for goods eligible for domestic status, covered goods admitted into a US foreign-trade zone on or after December 4, 2026 may be admitted only in privileged foreign status (clause (7)).
Legal basis
Section 232 of the Trade Expansion Act of 1962. Proclamation 11052, signed August 6, 2026 and published in the Federal Register on August 11, 2026 (91 FR 51975, FR Doc. 2026-16400).
CBP guidance
Not published yet. CBP had not issued a CSMS message implementing the proclamation as of October 26, 2026.

Key dates

  1. August 6, 2026

    Proclamation 11052 signed.

  2. August 11, 2026

    Published in the Federal Register, 91 FR 51975.

  3. November 9, 2026

    The 14 Section 301 exclusions for solar manufacturing equipment from China (heading 9903.88.70) expire at 11:59 p.m. Eastern Time unless USTR extends them. The full list is on the Section 301 exclusions page.

  4. December 4, 2026

    The minimum import prices and the 15% duty take effect at 12:01 a.m. Eastern Time.

  5. To be announced

    CBP's implementing guidance (CSMS message).

Every HTS code covered

Annex I lists the statistical lines and their minimum import prices. Annex II adds U.S. note 42 and the chapter 99 headings that carry the 15% duty and the minimum-price duties. Annex I says its product descriptions are for information only and do not limit the scope of the action; scope questions go to CBP.

Type an HTS code (8541.43 or 85414300) or a word from the description. 17 of 17 shown.

Annex I: minimum import prices by HTS code

10 lines, 9 of them also pay the 15% duty

HTS codeDescriptionCategoryAnnexMIP15% duty
2804.61.0000Silicon: containing by weight not less than 99.99 percent of siliconPolysiliconI$21 per kilogramNo
3818.00.0020Polycrystalline silicon wafers, dopedIngots and wafersI$100 per kilogramYes
3818.00.0040Monocrystalline silicon wafers, doped: round (circular) shaped, as described in statistical note 2 to chapter 38 of the HTSUSIngots and wafersI$100 per kilogramYes
3818.00.0045Monocrystalline silicon wafers, doped: pseudo-square or rectangular in shape, as described in statistical note 3 to chapter 38 of the HTSUSIngots and wafersI$100 per kilogramYes
3818.00.0050Monocrystalline silicon wafers, doped: other than provided for in statistical reporting numbers 3818.00.40 and 3818.00.45Ingots and wafersI$100 per kilogramYes
3818.00.0091Chemical compounds doped for use in electronics, not elsewhere specified or includedIngots and wafersI$100 per kilogramYes
8541.42.0010Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells not assembled in modules or made up into panels: crystalline silicon photovoltaic cells of a kind described in statistical note 12 to chapter 85 of the HTSUSSolar cellsI$0.22 per wattYes
8541.42.0080Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells not assembled in modules or made up into panels: other than provided for in statistical reporting number 8541.42.0010Solar cellsI$0.22 per wattYes
8541.43.0010Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells assembled in modules or made up into panels: crystalline silicon photovoltaic cells of a kind described in statistical note 12 to chapter 85 of the HTSUSSolar modulesI$0.38 per wattYes
8541.43.0080Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells assembled in modules or made up into panels: other than provided for in statistical reporting number 8541.43.0010Solar modulesI$0.38 per wattYes

Annex II: the new chapter 99 headings

7 headings

HTS codeDescriptionCategoryAnnexMIP15% duty
9903.45.30Polysilicon ingots and wafers, solar cells and solar modules, except as provided for in headings 9903.45.31 and 9903.45.32Rate: +15%. Covers 3818.00.0020, 3818.00.0040, 3818.00.0045, 3818.00.0050, 3818.00.0091, 8541.42.00, 8541.43.00.Ingots and wafers, Solar cells, Solar modulesIINoneYes, +15%
9903.45.31Polysilicon ingots and wafers, solar cells and solar modules that are the product of Liechtenstein, Japan, South Korea, Switzerland, Taiwan or of a member nation of the European UnionRate: 15%. Covers 3818.00.0020, 3818.00.0040, 3818.00.0045, 3818.00.0050, 3818.00.0091, 8541.42.00, 8541.43.00.Ingots and wafers, Solar cells, Solar modulesIINoneYes, 15% in total with Column 1
9903.45.32Polysilicon ingots and wafers, solar cells and solar modules that are the product of the United KingdomRate: +10%. Covers 3818.00.0020, 3818.00.0040, 3818.00.0045, 3818.00.0050, 3818.00.0091, 8541.42.00, 8541.43.00.Ingots and wafers, Solar cells, Solar modulesIINoneNo, 10% for the United Kingdom
9903.45.33PolysiliconRate: +$21/kg. Covers 2804.61.0000.PolysiliconII$21 per kilogramNo
9903.45.34Polysilicon ingots and wafersRate: +$100/kg. Covers 3818.00.0020, 3818.00.0040, 3818.00.0045, 3818.00.0050, 3818.00.0091.Ingots and wafersII$100 per kilogramNo
9903.45.35Polysilicon solar cellsRate: +$0.22/watt. Covers 8541.42.00.Solar cellsII$0.22 per wattNo
9903.45.36Polysilicon solar modulesRate: +$0.38/watt. Covers 8541.43.00.Solar modulesII$0.38 per wattNo

Heading numbers are as printed in Annex II. The tariff schedule in force today already uses 9903.45.30 and 9903.45.31 for quartz surface products (U.S. note 41), so the final numbers may differ; clause (9) provides for technical corrections to the annexes through the Federal Register. Annex II also prints two errors, reproduced here as published: heading 9903.45.30 refers to “headings 9903.45.31 and 9903.45.3232”, and heading 9903.45.31 refers to a subdivision (d) of U.S. note 42, which has subdivisions (a) to (c) only.

What importers should do now

  • Confirm the HTS code of every polysilicon, wafer, cell and module product you bring in against the tables above. If you are not sure of a code, look it up in the HTS code search.
  • Line up the documentation for entries on or after December 4, 2026: that the first arm's-length sale in the United States will be at or above the minimum import price, or that it is under fixed terms in a contract entered into before August 6, 2026. Without it, the goods pay a specific tariff equal to the full minimum import price.
  • Compare your entered values with the minimum import prices. With documentation, an entered value below the minimum import price still pays the difference as a specific tariff.
  • Price the rest of the duty, including Section 301 on Chinese goods, in the tariff calculator. From December 4, 2026 it adds the 15% duty; it does not model the minimum import price, which depends on your documentation and sale price.
  • If you import solar manufacturing equipment from China, check the Section 301 exclusions: the 14 exclusions under heading 9903.88.70 expire at 11:59 p.m. Eastern Time on November 9, 2026 unless USTR extends them.
  • Check every certification for accuracy. Materially inaccurate documentation can permanently bar the importer and its affiliates from importing polysilicon and its derivatives (clause (3)).
  • Plan volumes with clause (11) in mind: the Secretary of Commerce is directed to act with CBP to restrict imports by a company found to be stockpiling before December 4, 2026.
  • Watch for CBP's implementing guidance (a CSMS message); none had been published as of October 26, 2026.

Questions

When do the polysilicon and solar Section 232 tariffs take effect?

At 12:01 a.m. Eastern Time on December 4, 2026. The minimum import prices and the additional 15% duty both apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after that time (clauses (2) and (4) of Proclamation 11052, signed August 6, 2026 and published in the Federal Register on August 11, 2026).

What are the minimum import prices for polysilicon, wafers, solar cells and modules?

$21 per kilogram for polysilicon, $100 per kilogram for polysilicon ingots and wafers, $0.22 per watt for solar cells and $0.38 per watt for solar modules (clause (1)(a)). The Secretary of Commerce may adjust them from time to time to reflect market conditions (clause (1)(b)).

How does the minimum import price work?

At entry, the importer may submit documentation establishing or certifying that the first arm's-length sale of the goods in the United States (or of downstream products made from them) will be at or above the minimum import price, or that the first arm's-length sale is under fixed terms in a contract entered into before August 6, 2026, the day the proclamation was signed. Without that documentation, the goods pay a specific tariff equal to the full minimum import price. With it, if the entered value on the entry summary is below the minimum import price, the goods pay a specific tariff equal to the difference (clause (2)).

Which products pay the additional 15% duty?

Polysilicon ingots and wafers (statistical reporting numbers 3818.00.0020, 3818.00.0040, 3818.00.0045, 3818.00.0050 and 3818.00.0091), solar cells (subheading 8541.42.00) and solar modules (subheading 8541.43.00), under heading 9903.45.30 in Annex II. Raw polysilicon (2804.61.0000) is not in that heading: it is subject to the minimum import price, not the 15% duty.

Do imports from the EU, Japan, Korea, Taiwan, Switzerland, Liechtenstein or the UK pay a different rate?

Clause (5)(b) of the proclamation reads: "For products of Japan, Korea, Taiwan, Switzerland, Liechtenstein, or a member nation of the European Union subject to tariffs under this proclamation, the sum of the additional section 232 tariff imposed pursuant to clause (4) of this proclamation and the applicable rate of duty under Column 1 of the HTSUS (Column 1 Duty Rate) shall be equal to 15 percent." Clause (5)(c) reads: "For products of the United Kingdom subject to tariffs under this proclamation, the applicable rate of duty under clause (4) of this proclamation shall be 10 percent." The Column 1 general rate for 3818.00.00, 8541.42.00 and 8541.43.00 is Free, so in practice the clause (4) duty works out to 15% for the six origins in clause (5)(b), the same as for other origins, and to 10% for the United Kingdom. Those clauses cover the 15% duty, not the minimum import price; clause (10) lets the Secretary of Commerce alter how the minimum import price and the tariffs apply to a trading partner that sets a substantially equivalent minimum import price.

What happens if an importer's documentation is inaccurate?

If CBP determines that an importer's documentation was materially inaccurate, or that the importer materially failed to comply with its certification, that importer and its affiliates are permanently prohibited from importing polysilicon and polysilicon derivatives into the United States. CBP may also impose penalties to the extent consistent with applicable law (clause (3)).

Do Section 301 tariffs on Chinese polysilicon and solar products still apply?

Yes. The proclamation's duties apply in addition to any other duties, taxes, fees, exactions and charges, except as it specifies (clause (5)(a)), and antidumping, countervailing and other duties continue to be imposed (Annex II, U.S. note 42(b)). Chinese solar cells and modules (8541.42.00 and 8541.43.00) have paid an additional 50% Section 301 duty under heading 9903.91.02 since September 27, 2024 (89 FR 76581), and Chinese polysilicon and wafers (2804.61.00 and 3818.00.00) an additional 50% under heading 9903.91.05 since January 1, 2025 (89 FR 101682).

Can importers bring goods in before December 4, 2026 to avoid the new duties?

The duties apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on December 4, 2026. The proclamation also directs that if the Secretary of Commerce determines a company is stockpiling polysilicon or polysilicon derivatives before that date, the Secretary shall act in coordination with CBP to restrict imports by the company and its affiliates (clause (11)).

Sources

Updated October 26, 2026. Every change to US tariffs is tracked on the Tariff Radar. Questions about a shipment? Talk to Gateway.