NY 869319
DEC 23 1991
CLA-2-84:S:N:N1:105 869319
Mr. Gerhard Sutter
RSB - USA, Inc.
364 S.W. 62nd Blvd
Gainesville, FL 32607
RE: The tariff classification of formwork from Austria.
Dear Mr. Sutter:
In your letter dated November 18, 1991 you requested a
tariff classification ruling.
The RSB formwork system is a patented system of forms for
the construction of cylindrical, conical and double-curved axi-
symmetric concrete structures such as elevated water tanks, egg-
shaped digesters, silos, telecommunication towers, funnels and
cones, spheres or the like.
The outer RSB formwork consists of curved or straight I-
beams tied together by specially fabricated tension members.
These tension members are designed to carry the formwork and
concrete loads through the circumferential ring tension. Precut
trapezoidal formboards are inserted into the assembled, self-
supporting steel skelton. These formboards butt against the
flange of the I-beam, thus providing a smooth surface upon which
concrete will be cast. The circumferential connection members
between the vertical steel I-beams are designed to carry the
compressive ring stresses. For certain sections of some
structures, such as bowl tops, no inner formwork is required.
Integrated work platforms are also part of the RSB formwork
system. They can be attached to the self-supporting steel
skeleton at any height, thus affording optimal access for
erection, placing of reinforcement and concrete, and finally, in
dismantling of the formwork.
The formwork is made to custom specifications. It is
shipped in pieces, which are assembled and bolted together at the
job site. The precut plywood formboards are provided cut to fit
the custom-made skeleton. Due to its size and to construction
companies' desire to stage their work, the formwork will be
delivered in several shipments, but each shipment will contain
all the forms, including the plywood, required to mold a certain
portion of a structure.
The applicable subheading for the RSB formwork will be
8480.60.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other molds for mineral materials .
The rate of duty will be 3.9 percent ad valorem. This
classification will apply even if shipments lack the trapezoidal
plywood formboards since tariff headings include articles covered
by them, even if they are incomplete, as long as the incomplete
article has the essential character of the complete article. The
formwork absent the plyboards does have the essential character
of molds.
On the other hand, plywood cut to exact size to fit the
framework, if shipped separately, will be classifiable under
heading 4412, copy attached. Should you decide to change your
shipping mode and send separate shipments of the plywood, you may
want to request a ruling on the specific subheading. Such
request should specify the ply thickness, the wood of the face
plies and the other factors in that heading that determine the
precise classification.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport