Classification of Concrete Forms

HQ 083273 March 10, 1989 CLA-2:CO:R:C:G 083273 JAS CATEGORY: Classification TARIFF NO.: TSUS 8480.60.0090 James Caffentzis, Esq. Fitch, King and Caffentzis 116 John Street New York, N.Y. 10038 RE: Classification of Concrete Forms Dear Mr. Caffentzis: In your letter of October 24, 1988, you inquire as to the tariff status of formwork or panels for concrete construction from South Korea. Our ruling follows. FACTS: The articles in question are actually steel forms used in the construction industry to pour and set concrete and cement work. Each form is rectangular and consists of steel side rails and end rails with Z-ribs placed at 12 inch intervals. These forms range in size from 3 to 8 ft. long and from 24 to 36 in. wide. After importation, the contractor will supply the plywood backing necessary to complete each form. You state that these forms with plywood backing have previously been classified under the Tariff Schedules of the United States Annotated as molds for mineral materials, in item 680.13, TSUSA. ISSUE: Are these forms classifiable as unfinished articles for tariff purposes? If so, are they classifiable as molds for mineral materials under Heading 8480, or as structures and parts of structures of base metal, under Heading 7308? LAW AND ANALYSIS: Effective January 1, 1989, the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), replaced the TSUSA as the tariff code of the United States. General Rule of - 2 - Interpretation 2(a), HTSUSA, states in part that any reference in a heading to an article shall be taken to include a reference to that article unfinished, provided that, as entered, the unfinished article has the essential character of the finished article. General Rule of Interpretation 3(a), HTSUSA, states in part that the heading which provides the most specific description shall be preferred to headings providing a more general description. The forms in question, either imported assembled, or imported unassembled but with equal numbers of end rails, side rails and Z-ribs, in both cases without plywood backings, are unfinished articles for tariff purposes. The provision in subheading 8480.60.0090 provides the more specific description for these forms. HOLDING: The described merchandise is classifiable under the provision for other molds for mineral materials, in subheading 8480.60.0090, HTSUSA, dutiable at the rate of 3.9 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division