HQ 083273: Classification of Concrete Forms

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                          HQ 083273

                                     March 10, 1989

             CLA-2:CO:R:C:G    083273 JAS

             CATEGORY:   Classification

             TARIFF NO.: TSUS 8480.60.0090

             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