7326.90.86.10 - Laminated goods consisting of two or more flat-rolled sheets of iron or steel held together with an adhesive or having a core of non-metallic material

This HTS classification, 7326.90.86.10, specifically covers laminated articles fabricated from two or more flat-rolled sheets of iron or steel. These sheets are joined either through the application of adhesive substances or by incorporating a core material that is not of base metal. The key characteristic is the layered construction, where iron or steel sheets form the outer components of the final product, differentiated by their laminated nature.

This category stands apart from its sibling entries due to its precise definition of laminated construction. For instance, while 7326.90.86.05 relates to rods for electrical grounding and 7326.90.86.30 pertains to supports for tubes, this category focuses solely on the composite structure of bonded or cored metal sheets. The defining factor is the combination of two or more iron or steel sheets in a laminated configuration, setting it apart from single-piece articles or those with different assembly methods.

As a leaf node in the HTS classification, 7326.90.86.10 does not have further subdivisions. Therefore, classification into this specific code relies heavily on accurately identifying the laminated structure and the composition of the constituent materials as per the description. Importers and exporters must ensure that the goods precisely match the criteria of being composed of two or more flat-rolled iron or steel sheets, bound by adhesive or incorporating a non-metallic core, to correctly utilize this classification.