The tariff classification of concrete formwork from Germany and the United Arab Emirates

N023394 March 11, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8480.60.0090 Mr. Joe Yingst Kuehne & Nagel 1825 Airport Exchange Blvd. Suite 500 Erlanger, KY 41018 RE: The tariff classification of concrete formwork from Germany and the United Arab Emirates Dear Mr. Yingst: In your letter dated February 13, 2008 on behalf of Meva Formwork Systems, you requested a tariff classification ruling. Meva formwork systems are available in three types, i.e., wall, column and slab. Wall formwork is designed for use in commercial, industrial and civil engineering projects such as buildings and retaining walls. Column formwork is used to form structures other than walls. Slab formwork is used to form elevated slabs on large surfaces. All three types are used in molding concrete into the desired shapes. Each formwork system is modular and can be rearranged to meet a variety of different conditions when forming concrete. Wall formwork is comprised of horizontal multifunction profiles which are attached via diagonal braces, locks, steel rails and walkway brackets. Slab formwork is of the grid formwork type. A grid structure is comprised of vertical braces, support bolsters, primary beams and cross beams. All of these grid components rest on props with the cross beams closing the grid and providing the structure that allows for the positioning of the formwork panels. The formwork is imported under the following trade names: Wall Formwork ----- EcoAS; MevaLite; Imperial; AluStar; StarTec; Mammut/Mammut 350; KLK; STB-Single Sided Support formwork systems Column Formwork – Arcus, Rundfix and Polygonal-Circular formwork; Circo, Carofalt/Caro-Circular Column formwork Slab Formwork --– MevaFlex; MevaDec; SDT; UZ; MEP, MD, ME In your letter, you state that each order is custom made dependant upon the design of the job size or project requirements. While the components of the formwork are imported unassembled in multiple containers, each importation of a Meva formwork system arrives on a single vessel of conveyance. Each importation consists of the specific number of components required for a complete formwork system. Once joined together, the components will provide the correct form frame to create the necessary cavity for the intended structure or shape. The applicable subheading for the Meva Wall, Column and Slab Formwork Systems described above will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral material, rubber or plastics: Molds for mineral materials…Other types. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division