A THREE-LEGGED TOWER STRUCTURE. APPROX HEIGHT 68 METRES. PREDOMINANTLY MADE OF STEEL. USED TO SUPPORT A WIND-DRIVEN TURBINE, WHICH WILL BE USED TO GENERATE ELECTRICITY. THE WIND TURBINE GENERATOR ITSELF DOES NOT FORM PART OF THE GOODS TO BE IMPORTED. TO BE IMPORTED UNASSEMBLED.

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 7308 - STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, 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. GIR 2A HAS BEEN USED AS THE GOODS ARE IMPORTED UNASSEMBLED. GENERAL INTERPRETATIVE RULE 3B HAS BEEN USED AS THE STEEL STRUCTURE IS CONSIDERED TO GIVE THE ITEM ITS ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730820 - TOWERS AND LATTICE MASTS. ALSO CLASSIFIED IN ACCORDANCE WITH: THE HSEN'S TO HEADING 7308 REFERS.