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