&&The products are cantilever roller assemblies (product codes 117238, 168899, 168915, 168916, 168918, 168926, 168928, and 168929) designed to be used with sliding or rolling gates. They consist of a roller wheel, bearing, nut and clamp manufactured out of malleable steel with a galvanized zinc coating finish. The clamp allows the roller assembly to be attached to the tubular steel post/frame component of the gate. Although there are several different product codes, the goods are identical in materials and end use, differing only in minor details.

HS వర్గీకరణ

7308.90.00.99

CBSA తర్కం

&&The products at issue meet the technical terms of heading 73.08 that includes, “Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel”.&&&&Tariff Classification Verification Review File PRA2007-105 on Phoenix Fence Inc. had established that the cantilever gates are considered structures and are to be classified as 7308.90.90.40. As per the terms of heading 73.08, this heading also includes ‘parts of structures’, thus, the cantilever gate assemblies would also fall within this heading.&&

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