CLA-2-84:RR:NC:1:104 C87923
Mr. Andrew Doornaert, Esq.
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174
RE: The tariff classification of concrete formwork from Canada
Dear Mr. Doornaert:
In your letter dated May 12, 1998 on behalf of New
Millennium Building Products, Ontario, Canada you requested a
tariff classification ruling.
The BlueTM Maxx Wallsystem is an insulated concrete wall
forming system based on interlocking stacking form units. The
system is designed for below grade, above grade and multi-storey
use in residential, commercial, institutional and industrial
construction. These interlocking form units, or blocks, click
together to form the walls of the building and then act as a mold
into which concrete is placed. The form units have a preformed
interlocking mechanism on their top and bottom edge to facilitate
stacking, provide solid friction between courses, and to prevent
movement of the wall form during placement of concrete. The
following form units are available: standard form unit, left and
right 90o corners, adjustable corner, extended brick ledge,
tapered top, end cap and height adjuster.
Each standard block is 4'long x 16 3/4" high x 11 1/2" high.
A block consists of two panels of expanded polystyrene ("EPS"), 2
1/2" thick, connected by high density polypropylene webs. The
webs are molded into the EPS to provide strength. The webbing,
spaced at 8" intervals, contains grooves into which steel
reinforcing rod, if required, can be installed to strengthen the
concrete that will eventually fill it. Each web goes through the
polystyrene insulation and ends in a vertical black strip spaced
every 8" on the outside of the block. The strip is the strapping
into which nails or screws can be driven to hold final interior
wall finishing material (e.g., gypsum wallboard) and outside
finishing material (e.g., wood or vinyl siding). Once the
cavities are filled with concrete, the blocks form a monolithic
concrete wall which provides insulation, fire resistance and
sound resistance. The form units remain as an integral part of
the wall.
Each importation of formwork consists of a specific number
of components required for an individual job. There are no extra
pieces.
The applicable subheading for the insulated concrete wall
forming system will be 8480.60.0090, Harmonized Tariff Schedule
of the United States (HTS), which provides for Molding boxes for
metal foundry; mold bases; molding patterns; molds for metal
(other than ingot molds), metal carbides, glass, mineral
materials, rubber or plastics: Molds for mineral
materials...Other types. The general rate of duty will be 0.8
percent ad valorem.
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 212-466-5670.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division