The tariff classification of concrete formwork from Canada

NY R03115 February 7, 2006 CLA-2-84:RR:NC:1:104 R03115 CATEGORY: Classification TARIFF NO.: 8480.60.0090 Mr. Steve L. Sanders Sanders Brokerage Services LLC 1 – 14th Street/Suite 6B P.O.Box 1983 Blaine, WA 98231 RE: The tariff classification of concrete formwork from Canada Dear Mr. Sanders: In your letter dated January 17, 2006 on behalf of AQUA PAK STYRO CONTAINERS LTD. of Canada you requested a tariff classification ruling. The “INSUL-DECKING” (aka “QUAD-DECK”) forming system is used to produce a cast-in place insulated engineered concrete floor. The formwork is composed of expanded poly-styrene panels. Each panel has two thin steel reinforcing channels running through the length of the panel. Two holes also run the length of each panel for the future placement of plumbing, electrical, telephone and ventilation systems. Panels come in a variety of lengths and thicknesses depending upon the architectural requirements of the floor slabs to be formed. The panels have wings (a tongue-and-groove design) on their edges. The interlocking panels act as a mold into which concrete is poured. When laid edge to edge at the job site, the lower wing areas form indentations (or cavities). Once the concrete sets in the indentations (or cavities), the resulting product formed by the components is a reinforced concrete deck. It is important to note that the form units remain as an integral part of the floor. In your letter, you state that each order is custom made dependant upon the architectural design of the building. While the components of “INSUL-DECKING” (aka “QUAD-DECK”) are imported unassembled, each importation of an “INSUL-DECKING” (aka “QUAD-DECK”) forming system consists of the specific number of panels required for a complete floor slab mold system. The applicable subheading for the “INSUL-DECKING” (aka “QUAD-DECK”) concrete formwork 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