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 3B has been used as the Steel is considered to be the essential character.
GIR 6 has been used to classify the goods to subheading level 730890 Other than bridge and bridge-sections, towers and lattice masts, doors, windows and their frames and thresholds for doors, equipment for scaffolding, shuttering, propping or pit-propping
CN Code 73089098 Other than solely or principally of sheet
Taric Code 7308909890 For other than elsewhere specified in this heading
Also classified in accordance with the Harmonized System Explanatory Notes to heading 7308.90 - Other
Schenker EC Regulation No 2454/93