TUBULAR RACKS WHICH FIT TOGETHER, WITH THE ADDITION OF A WALKWAY, (NOT PART OF THIS CLASSIFICATION) FOR SUPPORTING PIPING ON AND OFF SHORE. THE RACK IS MADE OF STAINLESS STEEL AND HAS CHLOROPRENE/POLYCHLOROPHENE RUBBER COMPONENTS. WHEN USED ON A VESSEL, THE RACKS AND WALKWAY ARE ASSSEMBLED AND LOCKED TOGETHER ON THE DECK AND SECURED TO THE VESSEL USING CHAIN RATCHET BINDERS. THE PIPES ARE TIED DOWN ON THE RACK.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7326 - OTHER ARTICLES OF IRON OR STEEL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING 7326 90 - OTHER THAN FORGED OR STAMPED BUT NOT FURTHER WORKED OR ARTICLES OF IRON OR STEEL WIRE CN CODE 73269040 - PALLETS AND SIMILAR PLATFORMS FOR HANDLING GOODS ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 TO CHAPTER 73