&&This product is a Steel Fence T-Post, painted. The post is punched at intervals for fencing installation. The T-Post will be inserted into the ground, woven or mesh fencing will then be attached to the post. These posts will support the woven/mesh fencing. These posts are painted brown or green and is hot dipped galvanized. There are 6 to 12 feet long.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 7308.90.00.99. This tariff classification number is incorrect.&&&&This product is not reflected in the products described in the Explanatory Notes to heading 73.08. The products included in the Explanatory Notes to heading 73.08 are: "assembled railings and fencing", which would include assembled or disassembled complete structures, unlike this product which is essentially a post that will be interconnected by a wire. This product is best represented by heading 73.26 as "Other articles of iron or steel."&&