The tariff classification of a tunnel formwork system from Turkey

N337423 January 24, 2024 CLA-2:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8480.60.0090 Michael Wilson Nordic PCL Construction LTD 99-1151 Hawala Valley Street, Suite 1600Aiea, HI 96701 RE:  The tariff classification of a tunnel formwork system from Turkey Dear Mr. Wilson: In your letter dated January 6, 2024, you requested a tariff classification ruling. As imported, the MESA KRTF tunnel form system constitutes a complete, steel-fabricated modular tunnel formwork system used in molding concrete into desired shapes. Once assembled at the U.S. job site, the tunnel formwork system will be comprised of 71 tunnel forms, 16 table forms, 14 integrated work platforms, and all required components, bracings, and joining connectors needed to assemble these structures.  A tunnel formwork system is a type of modular formwork that allows contractors to pour reinforced concrete walls and slabs in a single daily operation. The system is used to construct repetitive cellular (i.e., room-sized) structures or units and enable the construction of floors and walls together.  The system consists of inverted L-shaped half tunnels, one vertical panel and one horizontal panel, joined together to create a “tunnel” form.  Each room structure will have two L-shaped tunnel forms that are connected to each other by roof locks within the room. These structures are then joined together with the adjacent room’s formworks by tapered ties. The horizontal and vertical panels of the tunnel form system are braced by articulated struts and a wheeled triangular stability system, all constructed of steel. The tunnel formwork system will also include integrated lifting components that attach to the vertical panels and are needed to lift and lower the tunnel forms into position using a crane. In addition to the aforementioned vertical and horizontal panels and assembly components of the tunnel forms, the MESA KRTF tunnel formwork system will include table forms and integrated work platforms.  A table form is a preassembled formwork that forms the bay of a suspended floor slab.  They are used for wider rooms to span two tunnels.  It is assembled by linking a series of falseworks sections including beams and wheeled props, that are connected to form a complete table. The table form consists of panels and supporting elements including braces and tubes, all made of steel. Integrated work platforms are steel-framed structures that allow workers access to the tunnel forms from outside the formwork structure for erection, placement of reinforcements and concrete, and dismantling of the formwork. Each importation of the MESA KRTF tunnel formwork system consists of a specific number of components required for a single job. In your letter, you state that the components of the formwork are imported unassembled in multiple containers and that each importation of a MESA KRTF tunnel formwork system will arrive on a single vessel of conveyance, assuming enough containers are available.  Note that certain multiple entries of merchandise may be treated as a single transaction, subject to meeting the legal requirements set forth in 19 U.S.C. 1484(j) and 19 C.F.R. 141.58.   The applicable subheading for the tunnel formwork system will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be free. You state that the importation may also include some spare parts for the job in the event they are needed to replace broken or missing parts of the system, as well as certain repair and maintenance tools including a socket drive, various wrenches, a lever, a toolbox, and a scraper.  Note that heading 8480, HTSUS, has no subheading for parts or accessories of formworks.  Therefore, any spare formworks parts will need to be separately classified, even if they are shipped together with the complete formwork system. Additionally, the repair and maintenance tools are not part of the formworks system and are classifiable elsewhere in the HTSUS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division