Classification of cold rolled structural sections under sub-heading 7308.90 clarified per HSN explanatory notes and tariff scheme. Cold roll formed sections prepared for use in structurals are classifiable under sub-heading 7308.90. The Board found that Heading 7308 covers plates, rods, angles, shapes and sections prepared for use in structurals and that Heading 7216 excludes articles prepared for structural use; therefore, with effect from 1-3-1988 such cold roll formed sections should be classified under sub-heading 7308.90.
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Provisions expressly mentioned in the judgment/order text.
Classification of cold rolled structural sections under sub-heading 7308.90 clarified per HSN explanatory notes and tariff scheme.
Cold roll formed sections prepared for use in structurals are classifiable under sub-heading 7308.90. The Board found that Heading 7308 covers plates, rods, angles, shapes and sections prepared for use in structurals and that Heading 7216 excludes articles prepared for structural use; therefore, with effect from 1-3-1988 such cold roll formed sections should be classified under sub-heading 7308.90.
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