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The dominant issue was the correct tariff classification of a composite 'steel-timber' shuttering/formwork product. It was held not classifiable under Heading 8480 because that heading covers moulds for casting precast concrete units, whereas the goods are temporary on-site formwork/shuttering used repeatedly at construction sites. It was also held not classifiable under the residuary Heading 7326 (or 8487) because a specific entry exists. Applying GRI Rule 3(b), the essential character was attributed to steel, which provides structural integrity and load-bearing capacity, and the goods were treated as shuttering equipment. Accordingly, the product was classified under Heading 7308, specifically CTI 73084000. - AAR
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