Tariff classification depends on actual preparation for structural use, not mere intended end use, for steel angles and sections.

Classification of cold formed or cold finished iron or non-alloy steel angles, shapes and sections turned on the tariff language, not intended end use alone. Heading 7308 applied only to goods "prepared for use in structures", meaning goods that had undergone further preparation such as drilling or similar processing for structural use. As the goods had not been so prepared, they remained classifiable under Heading 7216 as iron and steel products. Classification under Heading 7308 was rejected and the assessee's classification under Heading 7216 was accepted.

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Issues: Whether angles, shapes and sections of iron or non-alloy steel cold formed or cold finished were classifiable under Heading 7216 as iron and steel products or under Heading 7308 as parts of structures prepared for use in structures.

Analysis: The determining factor for classification was the tariff language and not end use alone unless the entry itself made end use material. Both headings referred to angles, shapes and sections, but Heading 7308 contained the qualifying words "prepared for use in structures". The expression covered goods which, after coming within Heading 72, had been further subjected to processes such as drilling or similar preparation for structural use, and not goods manufactured with structural end use merely in mind. On that basis, the assessee's goods, which had not undergone such further preparation, remained classifiable under Heading 7216.

Conclusion: The classification under Heading 7308 was rejected and the assessee's classification under Heading 7216 was accepted.

Final Conclusion: The appeal succeeded and the impugned order of classification under Heading 7308 was set aside in favour of the assessee.

Ratio Decidendi: Where two tariff headings cover similar goods, the heading with the specific qualifying condition governs only if the goods satisfy that condition by actual preparation or further processing; mere intended end use does not shift classification.

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