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    <title>Classification of cold rolled formed shape and section under sub-heading 7216 or 7308</title>
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    <description>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.</description>
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      <title>Classification of cold rolled formed shape and section under sub-heading 7216 or 7308</title>
      <link>https://www.taxtmi.com/circulars?id=6481</link>
      <description>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.</description>
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