CLA-2:CO:R:C:G 083273 JAS
James Caffentzis, Esq.
Fitch, King and Caffentzis
116 John Street
New York, N.Y. 10038
RE: Classification of Concrete Forms
Dear Mr. Caffentzis:
In your letter of October 24, 1988, you inquire as to the
tariff status of formwork or panels for concrete construction
from South Korea. Our ruling follows.
FACTS:
The articles in question are actually steel forms used in
the construction industry to pour and set concrete and cement
work. Each form is rectangular and consists of steel side
rails and end rails with Z-ribs placed at 12 inch intervals.
These forms range in size from 3 to 8 ft. long and from 24 to
36 in. wide. After importation, the contractor will supply
the plywood backing necessary to complete each form.
You state that these forms with plywood backing have
previously been classified under the Tariff Schedules of the
United States Annotated as molds for mineral materials, in
item 680.13, TSUSA.
ISSUE:
Are these forms classifiable as unfinished articles for
tariff purposes? If so, are they classifiable as molds for
mineral materials under Heading 8480, or as structures and
parts of structures of base metal, under Heading 7308?
LAW AND ANALYSIS:
Effective January 1, 1989, the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), replaced the TSUSA as
the tariff code of the United States. General Rule of
- 2 -
Interpretation 2(a), HTSUSA, states in part that any reference
in a heading to an article shall be taken to include a
reference to that article unfinished, provided that, as
entered, the unfinished article has the essential character of
the finished article. General Rule of Interpretation 3(a),
HTSUSA, states in part that the heading which provides the
most specific description shall be preferred to headings
providing a more general description.
The forms in question, either imported assembled, or
imported unassembled but with equal numbers of end rails, side
rails and Z-ribs, in both cases without plywood backings, are
unfinished articles for tariff purposes. The provision in
subheading 8480.60.0090 provides the more specific description
for these forms.
HOLDING:
The described merchandise is classifiable under the
provision for other molds for mineral materials, in subheading
8480.60.0090, HTSUSA, dutiable at the rate of 3.9 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division