&&The product at issue is a hollow aluminum alloy rail specifically designed for use in a solar racking system which is designed to hold photovoltaic panels. The rail weighs 0.82 kilograms and is 1000 millimeters in length. The rail itself will not undergo any further processing once it has been imported into Canada.

&&The rail is part of a solar racking system which is a structure composed of numerous different components. Once the solar racking system is put in position it will remain in that position.&&Heading 76.04 was considered as it provides for aluminum bars, rods and profiles. The Explanatory Notes to this heading, however, state that it does not cover as per exclusion note (a), rods and profiles, prepared for use in structures (heading 76.10).&&&&This product meets heading 76.10 which provides, in part, for aluminum plates, rods, profiles, tubes and the like, prepared for use in structures. The Explanatory Note to heading 76.10 states that the provisions of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to this heading.&&&&The Explanatory Note to heading 73.08 states the following:&&&&“This heading covers complete or incomplete Metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised 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”.&&