THE PRODUCT IS A STRUCTURAL STEEL SECTION TO BE USED IN THE CONSTRUCTION OF A BRIDGE. IT WILL BE FABRICATED, PREPARED, CUT, WELDED AND ASSEMBLED, AND THE SECTIONS WILL BE PAINTED PRIOR TO IMPORTATION. THE PRIMARY CONSTRUCTION COMPONENT OF EACH SECTION IS CARBONATED STEEL (S35552+N TO BS EN10025). EACH SECTION WEIGHS 180 TONNES.

THIS STRUCTURAL STEEL SECTION FOR A BRIDGE IS CLASSIFIED TO COMMODITY CODE 7308100000 IN ACCORDANCE WITH THE FOLLOWING : GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 73.08. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. HARMONISED SYSTEM EXPLANATORY NOTES (HSENs) THE HSENs TO HEADING 73.08 - " STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME-WORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL." " THIS HEADING COVERS COMPLETE OR INCOMPLETE METAL STRUCTURES, AS WELL AS PARTS OF STRUCTURES. FOR THE PURPOSE OF THIS HEADING, THESE STRUCTURES ARE CHARACTERISED BY THE FACT THAT ONCE THEY ARE PUT IN POSITION, THEY GENERALLY REMAIN IN THAT POSITION." "7308.10 - BRIDGES AND BRIDGE-SECTIONS"