A PERMANENT STRUCTURE MADE FROM SHEET STEEL. DESIGNED TO BE USED AS MOBILE PHONE MASTS, TRANSMISSION POLES AND LIGHTING POLES. THE STRUCTURES ARE MANUFACTURED FROM A TRAPEZIUM SHAPED PIECE OF SHEET STEEL THIS IS THEN FOLDED T CREATE A TUBULAR TYPE STRUCTURE. THEY ARE THEN WELDED DOWN THE FULL LENGTH.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730890 - OTHER THAN BRIDGES AND BRIDGE-SECTIONS; OTHER THAN TOWERS AND LATTICE MASTS; OTHER THAN DOORS, WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS; OTHER THAN EQUIPMENT FOR SCAFFOLDING, SHUTTERING, PROPPING OR PIT PROPPING; OTHER. CN CODE 73089059 OTHER THAN PANELS COMPRISING TWO WALLS OF PROFILED (RIBBED) SHEET WITH AN INSULATING CORE ALSO CLASSIFIED IN ACCORDANCE WITH: THE HSEN'S TO HEADING 7308 REFERS.