7308.90.95.30 - Sheet-metal roofing, siding, flooring and roof drainage equipment

This HTS category, 7308.90.95.30, specifically encompasses sheet-metal roofing, siding, flooring, and roof drainage equipment manufactured from iron or steel. These items are designed and prepared for their respective structural applications. Examples include corrugated metal panels used for roofing and siding, steel floor plates, and metal gutters, downspouts, and related accessories that manage water runoff from roofs. The critical factor for classification here is the form and intended use as components of buildings or other structures.

This category is distinct from other "Other" classifications within heading 7308 by its specificity to these particular building envelope and drainage components. While other "Other" categories might cover a broader range of miscellaneous iron or steel structural parts not elsewhere specified, this sub-heading targets the specialized products that form the exterior shell and manage water for structures. It does not include finished prefabricated buildings of heading 9406, nor does it cover general structural elements like beams or columns unless they are specifically prepared as roofing or siding panels.

As this is a leaf node in the HTS, there are no further subcategories. Classification within 7308.90.95.30 is generally determined by the material (iron or steel) and the definitive function as roofing, siding, flooring, or roof drainage equipment for structures. Customs officials will look for clear evidence of these specific applications when classifying goods under this tariff item.