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of <h1>Clarification on Classification of Tie Bars for Railway Tracks: Sub-heading 7302.10 Pre-1988, 7302.20 Post-1988.</h1> Tie bars, also known as cross ties, are classified under sub-heading 7302.10 before March 1, 1988, and under sub-heading 7302.20 after this date. These items are used as components in CST-9 sleepers, which are ultimately utilized in railway tracks. This classification clarification is intended to guide actions regarding an appeal filed before the Collector (Appeals).
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