&&The goods in issue are single and double truss (steel) structures, with PVC (polyvinyl chloride) covers, that are used to store goods for industrial, agriculture, construction warehouse, vehicle storage, aircraft hangar and livestock purposes. The frame is made of hot galvanized steel tubes and the cover is comprised of double sided polyvinyl chloride (PVC) or polyethylene (PE) coated polyester net fabric of several colour variations. The goods also have a roll-up or hand-operated mechanical door.

&&Heading 73.08 provides for structures (excluding prefabricated buildings of heading 94.06) and parts of structures, of iron or steel.&&&&For the goods to be considered under heading 73.08, it needs to be first confirmed that goods are not classified in heading 94.06. The goods are not ‘buildings' in the ordinary sense in that they do not contain distinctive walls, roof and floor and do not require any assembly/finishing materials or include any equipment of the kind described in the Explanatory Notes to heading 94.06.&&Thus, the goods do not meet the terms of that heading as prefabricated buildings.&&&&The Explanatory Notes to heading 73.08 provide that the goods of the heading “ are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or castings, by riveting, bolting, welding, etc”. This is characteristic of the goods in issue, which are made up of steel tubes, bars and angles that are fastened together by riveting, bolting, etc. Additionally, the goods in question can stand freely without the help of the cover. Steel frames on their own are classified under heading 73.08 as structures.&&&&The Explanatory Notes to Heading 73.08 further state that structures under that heading “ sometimes incorporate products of other headings such as panels of woven wire or expanded metal of Heading 73.14.” In this regard, the PVC cover is an acceptable addition and the storage buildings are considered structures of heading 73.08.&&