&& This ground spike is a powder-coated, spike post anchor. It is made of 14 gauge steel and has a top box (91x91mm), base plate (150x150mm), and bottom spike (300mm length). They are welded together into a complete ground spike. The ground spike is pounded into the ground with only the top box remaining above ground. A 4x4 post is then inserted into the top box. These ground spikes will be used for sign installation.

&&In your request for an Advance Ruling you proposed tariff classification under 7308.90.00. This tariff item is incorrect.&&&&Heading 73.08 covers structures, parts of structures, and specific items prepared for use in structures. The Explanatory Notes indicate that structures of heading 73.08 are characterised by the fact that once they are put in position, they generally remain in that position. You have indicated that these ground spikes are designed to hold sign posts and will be temporarily installed and removed, as a reusable article. As such, the ground spikes do not meet the terms of heading 73.08.&&&&The ground spikes are not named in any heading of the Customs Tariff and are therefore classified according to their constituent material. Heading 73.26 provides for Other articles of iron or steel. These goods are appropriately classified in this heading, as the ground spikes do not meet the terms of any of the preceding headings in chapter 73.