&&The product at issue is a flitch plate, a rectangular steel plate specifically made for use in a solar racking system which is designed to hold photovoltaic panels. The plate has been punched and bent and will not undergo any further processing once it has been imported into Canada.

&&The plate 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 73.08 provides, in part, for structures (excluding prefabricated buildings of heading 94.06) 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 Note to this heading 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”.&&