&&The product at issue is T-post, a type of steel fence post or picket. It is used as part of a fencing system in construction, ranch, and garden settings. These posts are commonly used in agriculture and erosion control. They are installed by being driven into the ground with either a manual or pneumatic post pounder.&&&&The T-posts are made from billet and carbon steel and can vary from 4 to 6 feet in length. The end-profile is “T” shaped with one side having a slightly arched profile that curves away from the perpendicular member. Along this curved side, there is a raised spine running along the middle with evenly spaced protrusions. These stubs are functional by keeping fencing wire (e.g. barbed wire) or wire mesh in place. The product is shipped in 50 piece bundles, four bundles per pallet.&&

&&You had been advised that the T-post should be classified under 7308.90.00.60 as other articles of iron and steel - columns, pillars, posts, beams, girders and similar structural units. Heading 73.08 applies to structures and parts of structures of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. The Explanatory Notes to heading 73.08 state that “structures are characterized by the fact that once they are put in position, they generally remain in that position. They 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.” In addition, assembled railings and fencing are listed in the Explanatory Notes to heading 73.08. While T-posts may be used in a permanent setting, they do not have a permanence as part of a fencing structure in the same fashion as the assembled railings and fencing named in this heading.&&&&Heading 73.26 provides for other articles iron or steel. The Explanatory Notes specifically state that the heading includes “fencing posts.”&&