7308 - Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel:

This HTS category, 7308, encompasses a broad range of fabricated articles of iron or steel that are integral components of structures, with the notable exception of prefabricated buildings classified under heading 9406. It includes essential structural elements like bridges and bridge sections, lock gates, towers, and lattice masts. Additionally, this heading covers roofing frameworks, doors, windows, and their associated frames and thresholds, as well as shutters and balustrades, pillars, and columns. The scope also extends to iron and steel plates, rods, angles, shapes, sections, and tubes that have been specifically prepared for use in the construction of structures.

Unlike sibling categories, which might cover raw materials or finished goods with entirely different functions, heading 7308 focuses specifically on the construction elements of iron or steel. For instance, while other headings within Chapter 73 might address pipes for fluid transport or general fasteners, this category is concerned with the structural integrity and assembly of larger constructions. The key differentiator is the application: these articles are prepared and designed for use as building blocks or components of static structures.

The subcategories within 7308 delineate specific types of structural components based on their primary function and form. For example, 7308.10.00.00 explicitly covers bridges and their sections, distinguishing them from general structural members. Towers and lattice masts are grouped under 7308.20.00, recognizing their distinct architectural and functional purpose. Doors, windows, and their frames are addressed separately in 7308.30 due to their specialized nature as building enclosures, while 7308.40.00.00 addresses temporary structural equipment like scaffolding. The residual category, 7308.90, serves as a catch-all for other iron and steel structural parts and prepared materials not specifically listed in the preceding subheadings.