The tariff classification of concrete formwork from the United Arab Emirates

N026840 May 23, 2008 CLA-2-84:OT:RR:E:NC:1:104 CATEGORY: Classification TARIFF NO.: 8480.60.0090 Ms. Diane Schexnayder W.R. Zanes & Co. of LA, Inc. 223 Tchoupitoulas St. New Orleans, LA 70130 RE: The tariff classification of concrete formwork from the United Arab Emirates Dear Ms. Schexnayder: In your letter dated April 24, 2008 on behalf of Aqua-Form, LLC, you requested a tariff classification ruling. The concrete formwork consists of industrial textile polypropylene fabric which has been pre-stitched to the specific shape required for a particular job. Two types of ports are stitched into the forms. The inlet ports are made of 2” PVC pipe while the vent ports are plastic tubes and rubber hose sections. Cementious grout material is pumped into the forms. Shapes will vary in form and size depending upon the particular project’s needs. Applications include: pipeline and cable crossings, pipeline and cable stabilization, subsea valve assembly protection or support and span rectification. The forms are imported complete and ready for installation. Each importation of formwork consists of a specific number of components required for an individual job. There are no extra pieces. In your letter, you propose classifying this merchandise under subheading 8480.60.0010, 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 materials, rubber or plastics: Molds for mineral materials…Injection or compression types. As a basis for this proposal, you state that the material is “injected” into the formwork. The formwork in question does not conform to the general physical characteristics of an injection mold. It lacks common components such as plates, pins, bushings and ejector pins/plates. In addition, injection molds are designed for use on injection molding machines. The formwork in question does not require an injection molding machine to order to form a concrete article. This office does not dispute your claim that this is a mold of subheading 8480.60.00, HTSUS. However, it is not an injection mold. The applicable subheading for the concrete formwork will be 8480.60.0090, HTSUS, 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. 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