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NY 869319

DEC 23 1991

CLA-2-84:S:N:N1:105 869319


TARIFF NO.: 8480.60.0090

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.


Jean F. Maguire
Area Director

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