CLA-2-84:RR:NC:1:104 I84370
Mr. Robert L. Trump
GCI Castings, Inc.
4125 Bonner Industrial Dr.
P.O. Box 860830
Shawnee, KS 66226
RE: The tariff classification of box culvert molds from India
Dear Mr. Trump:
In your letter dated July 15, 2002 you requested a tariff classification ruling.
You indicate that box culvert molds are used in the production of concrete box culverts. Storm sewers would be a typical application. A drawing and a sheet illustrating the elements comprising a complete box culvert mold have been provided. A single box culvert mold consists essentially of the four sides of the box (minimum size is 6’ x 3’), an adjustable core, an adjustable pallet (which forms the base), a header frame and header ring. Two header rings are normally included to speed production.
Since the system is modular, extensions may be added to the sides in one foot increments depending on the customer needs. The sides of the mold are made up of modules identified as adjustable forms for which there are form extensions and wall spacers. There are also core extensions for the adjustable core, pallet extensions for the adjustable pallet, and header extensions for the header frame. The header ring is non-adjustable. All of these mold elements are made of rolled steel.
While you have indicated that in general each shipment will consist of only the elements to produce a specific size mold, there may be instances where, instead of an essentially complete mold, some of the individual elements noted above (e.g., headers, header rings, wall spacers and the various extensions) may be imported separately or they may be imported with a mold as spare parts. Heading 8480, which includes the type of mold at issue here, does not include parts.
The applicable subheading for the box culvert mold will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for molds for mineral materials. The rate of duty will be free.
The applicable subheading for the spare or separately imported mold elements described above will be 7326.90.8586, HTS, which provides for other articles of iron or steel: other: other: other: other. The rate of duty will be 2.9 percent.
Articles classifiable under subheading 7326.90.8586, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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