G88394 G8 Ruling Active

The tariff classification of formwork from South Korea

Issued April 2, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8480.60.0090

Headings: 8480

Product description

The formwork consists of aluminum panel sets (aluminum panels and assembly hardware) which are used in the construction industry to mold concrete in liquid form into pre-determined architectural or structural shapes. The rectangular panel features a continuous welded frame with welded corner gussets, 1/8” cross-members of extrusion rectangular tube and 3/8” end and side rails. The formwork is made to customer specifications and will be imported in complete sets. Each aluminum panel set consists of the specific number of components required for an individual job.

CBP rationale

The applicable subheading for the aluminum panel sets will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for mineral materials…Other types.

Full text

NY G88394 April 2, 2001 CLA-2-84:RR:NC:1:104 G88394 CATEGORY: Classification TARIFF NO.: 8480.60.0090 Elon A. Pollack Law Offices of Elon A. Pollack 865 S. Figueroa St., Suite 1388 Los Angeles, CA 90017 RE: The tariff classification of formwork from South Korea Dear Mr. Pollack: In your letter dated March 9, 2001 on behalf of AluForms you requested a tariff classification ruling. The formwork consists of aluminum panel sets (aluminum panels and assembly hardware) which are used in the construction industry to mold concrete in liquid form into pre-determined architectural or structural shapes. The rectangular panel features a continuous welded frame with welded corner gussets, 1/8” cross-members of extrusion rectangular tube and 3/8” end and side rails. The formwork is made to customer specifications and will be imported in complete sets. Each aluminum panel set consists of the specific number of components required for an individual job. The applicable subheading for the aluminum panel sets will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for mineral materials…Other types. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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