CBP Ruling R01748 — The tariff classification of a concrete wall forming system from Brazil

Tariff classification

Headings: 8480

GRI rules applied: GRI 2(a)

Product description

The Concreform SH is described as a hot dipped galvanized concrete wall forming system. The components of the system are primarily made of 100% galvanized non-alloy steel and may or may not include cover panels of 100% plywood. The interlocking units are put together to form the walls of a building or structure and then act as a mold into which concrete is placed. Once the concrete has set, the forms are removed and reused. The components of the system include panels of varying sizes, inner corners, railing posts, clamps, brackets, etc. These items are imported unassembled however each importation will consist of all the components required for an individual job except in some cases for the plywood cover panels. (Noting HQ ruling 083273 of March 10, 1989 and General Rule of Interpretation 2(a), the absence of the plywood cover panels would not preclude classification as an unfinished mold.) You have indicated by telephone that some shipments may include spare parts. Spare parts must be classified in their own appropriate heading. Since there is no provision for parts in heading 8480, these spare parts must be classified elsewhere. You are not requesting a ruling on these parts at this time.

CBP rationale

The applicable subheading for the Concreform SH, with or without the plywood cover panels, will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for molds for mineral materials: other types.

Full text

NY R01748 April 22, 2005 CLA-2-84:RR:NC:1:104 R01748 CATEGORY: Classification TARIFF NO.: 8480.60.0090 Ms. Catharine L. Foote Customs Compliance Manager Dallas Trading Division Commercial Metals Company 6565 N. MacArthur Blvd. Irving, Texas 75039 RE: The tariff classification of a concrete wall forming system from Brazil Dear Ms. Foote: In your letter dated April 6, 2005 you requested a tariff classification ruling. The Concreform SH is described as a hot dipped galvanized concrete wall forming system. The components of the system are primarily made of 100% galvanized non-alloy steel and may or may not include cover panels of 100% plywood. The interlocking units are put together to form the walls of a building or structure and then act as a mold into which concrete is placed. Once the concrete has set, the forms are removed and reused. The components of the system include panels of varying sizes, inner corners, railing posts, clamps, brackets, etc. These items are imported unassembled however each importation will consist of all the components required for an individual job except in some cases for the plywood cover panels. (Noting HQ ruling 083273 of March 10, 1989 and General Rule of Interpretation 2(a), the absence of the plywood cover panels would not preclude classification as an unfinished mold.) You have indicated by telephone that some shipments may include spare parts. Spare parts must be classified in their own appropriate heading. Since there is no provision for parts in heading 8480, these spare parts must be classified elsewhere. You are not requesting a ruling on these parts at this time. The applicable subheading for the Concreform SH, with or without the plywood cover panels, will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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