HQ 087328
SEPT 26 1990
CLA-2:CO:R:C:G 087328 JAS
Richard M. Belanger, Esq.
Powell, Goldstein, Frazer & Murphy
1001 Pennsylvania Avenue, N.W.
Washington, D.C. 20004
RE: Concrete Formwork
Dear Mr. Belanger:
In your letter of May 1, 1990, on behalf of Huennebeck
(North America) Co., you inquire as to the tariff status of
formwork from West Germany. This formwork is used in shaping
concrete in the construction of walls, ceilings and other
service applications in the construction industry. Our ruling
follows.
FACTS:
This inquiry covers five (5) types of formwork,
designated, respectively, Manto, Lightweight, Full Tunnel
System, Hucco Wall and Hucco Soffit. Each formwork system is
modular and consists of components which can be rearranged to
meet a range of construction needs. The components of each
system are primarily of metal, but some are of wood and some
contain plastic.
Manto designates a formwork system used in the
construction of concrete walls. This system consists of a
series of panels ranging from 240 x 300/270 cm. down to 45 x
120 cm. Each panel consists of a steel lattice frame with
plastic coated (phenol resin) plywood facing. Different sized
panels can be combined in various ways - vertically and
horizontally, in upright positions or lying on their sides,
connected by panel and corner clamps and multi-purpose walers.
Aligning props keep the panels upright. In use, panel
configurations are aligned by crane to face one another and
concrete poured between them. Lightweight formwork panels are
identical to the Manto panels except they are lighter in weight
for manual handling.
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The Full Tunnel System, entirely of steel construction, is
a series of modules, each consisting of panels in the
configuration of a roof plus two or three sides. The modules
are reinforced by tubular braces running from the bottom of the
walls to the roof. These modules in effect are molds used in
hospital and hotel construction to make individual rooms or
apartment units.
Hucco designates a wall formwork consisting of a specified
number of wood I-beams, clamps, walers and other steel
connecting pieces, all imported unassembled. At the jobsite
individual wood lattices are assembled from these components
and a shutter skin and perimeter retaining sections, both of
plywood and sourced domestically, are nailed on to complete the
mold.
Hucco Soffit is identical to the Hucco wall formwork
except that it is used to form slabs or floors rather than
walls. This formwork consists of a specific number of wood I-
beams and adjustable steel folding props with fork heads and
supporting tripods, all imported unassembled. Beams are placed
longitudinally in the fork heads of the props which are
positioned in parallel rows. Other beams are then laid in the
traverse position to complete a lattice frame. Domestically
sourced plywood surface sections and perimeter retaining
sections are then placed on this wood frame and a series of
compression resistant push-pull props placed around the
perimeter to complete the mold.
Each importation of formwork consists of a specific number
of components required for an individual job. There are no
extra pieces.
ISSUE:
Whether the formwork systems, or any of them, are
classifiable as molds for mineral materials in heading 8480.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), in accordance
with the General Rules of Interpretation (GRIs). GRI 1 states,
in part, that for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes and, provided the headings or
notes do not provide otherwise, according to GRIs 2 through 6.
GRI 2(a) states that any reference in a heading to an article
shall be taken to include a reference to that article
incomplete or unfinished, provided that, as entered, the
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incomplete or unfinished article has the essential character of
the complete or finished article. It shall also include a
reference to that article complete or finished (or falling to
be classified as complete or finished by virtue of this rule),
entered unassembled or disassembled.
Relevant Explanatory Notes (ENs), which constitute the
Customs Cooperation Council's official interpretation of the
Harmonized System, indicate that the essential function of a
mould [of heading 8480] is to retain the material in a
predetermined shape while it sets and that some moulds also
exert a certain pressure on the material. Among the moulds
used with mineral materials are those for moulding concrete,
cement or asbestos-cement goods including wall, floor or roof
slabs, etc., and moulds for making prefabricated construction
elements of reinforced or prestressed concrete.
Under the authority of GRI 2(a), HTSUSA, the constituent
elements of the Manto, Lightweight, and Full Tunnel formwork
systems, entered unassembled, are provided for in heading 8480
as molds for mineral materials.
Under the authority of GRI 2(a), the components of the
Hucco wall and Hucco Soffit formworks are considered incomplete
or unfinished molds of heading 8480 only if they have the
essential character of a complete or finished mold. The factor
which determines essential character will vary with the goods.
Among other things, Customs will examine the nature of the
imported component or components as it/they relate to the
completed article, its value, or by the role of the imported
component in relation to the use of the completed article. The
cited ENs state that the essential function of a mold for
mineral substances is its ability to retain the material in a
predetermined shape while it sets. Neither the plywood surface
and perimeter retaining sections which give shape to the
concrete as it hardens, nor the Hucco wall and Soffit wood
beams, props and connecting hardware, which resist the
tremendous compressive forces of the wet concrete, accomplish
this purpose independently. However, when assembled without
the plywood panels the beams, props and connecting hardware
have the visual appearance of a completed mold. These
components comprise the frame of the mold and impart its form
or outline. Moreover, the imported components comprise the
overwhelming portion of the molds' total value when finally
completed. We therefore conclude that the components of the
Hucco wall and Soffit formwork, imported incomplete and
unassembled, have the essential character of a completed mold
for purposes of GRI 2(a), and are likewise classifiable in
heading 8480.
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HOLDING:
The components of the Manto, Lightweight, Full Tunnel
System, Hucco wall and Hucco Soffit formwork are classifiable
in heading 8480. Actual classification is in subheading
8480.60.0090, other molds for mineral materials. The rate of
duty is 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division