Classification of cold-formed steel products turned on whether they were prepared for use in structurals or remained under Heading 7216.20.

Cold-formed bars converted into profiles, guide channels and bottom plates, then merely cut to length and cleared without further fabrication, were held to remain classifiable under Heading 7216.20. The relevant Board circular distinguished cold roll formed shapes and sections prepared for use in structurals, which fall under Heading 7308.90, from goods not shown to have undergone the additional fabrication needed to become articles prepared for use in structurals. On the facts recorded, the goods were not prepared for use in structurals and therefore did not move to Heading 7308.90.

---

---

Issues: Whether the goods manufactured by the assessee were classifiable under Heading 7216.20 or under Heading 7308.90 of the Central Excise Tariff.

Analysis: The goods were produced by cold forming bars into profiles, guide channels and bottom plates, which were then cut to required lengths and cleared without any further manufacturing operation in the factory. The relevant Board circular clarified that cold roll formed shapes and sections prepared for use in structurals fall under Heading 7308.90, whereas Heading 7216 does not cover articles prepared for use in structurals. On the facts recorded, the goods cleared by the assessee were not shown to have undergone the additional fabrication or preparation necessary to make them articles prepared for use in structurals.

Conclusion: The goods were not prepared for use in structurals and were correctly classifiable under Heading 7216.20, not under Heading 7308.90.

---