The tariff classification of a wraparound concrete form from Canada

NY B88647 August 18, 1997 CLA-2-84:RR:NC:1:104 B88647 CATEGORY: Classification TARIFF NO.: 8480.60.0090 Mr. William A. Guerin A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a wraparound concrete form from Canada Dear Mr. Guerin: In your letter dated August 7, 1997 on behalf of Superchute Ltd., you requested a tariff classification ruling. The wraparound concrete form is a plastic wraparound chute used in the forming of cylindrical concrete forms, e.g., concrete bases for traffic lights, piers, fences, etc.. The wall of the form is made of non-stick polyethylene with a built-in clasp of aluminum. Eyebolts, imported together with the form, close the clasp on the form in order to hold the cylindrical shape. A concrete contractor shovels concrete into the closed form, lets it set and then opens the form to release it from the newly formed concrete article. Form is a stand alone unit. No machine is required for use with the form. After cleaning with soap and water, the form can be reused. The applicable subheading for the wraparound concrete form 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 1.6 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 Chief, Metals & Machinery Branch National Commodity Specialist Division