7301.10.00.00 - Sheet piling

This HTS category, 7301.10.00.00, specifically covers sheet piling manufactured from iron or steel. Sheet piling is characterized by its interlinking system, designed to form a continuous barrier or wall when driven into the ground. This classification includes such products even if they have undergone further processing, such as being drilled, punched, or assembled from multiple elements to create the final interlocking form.

This category is distinct from its sibling, 7301.20, which covers angles, shapes, and sections of iron or steel. While both fall under the broader heading of "Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel," the key differentiator lies in the intended form and function. 7301.10.00.00 exclusively pertains to the interlocking sheet forms used for retaining walls or cofferdams, whereas 7301.20 would classify general structural angles, shapes, and sections not designed for such continuous barrier applications.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within 7301.10.00.00 relies on identifying the product as specifically being sheet piling of iron or steel, regardless of whether it is supplied as individual interlocking sheets or in an already assembled panelized form. The primary function as a barrier or retaining structure is the definitive classification criterion.