7326.90.86.60 - Ladders

This HTS classification, 7326.90.86.60, specifically designates "Ladders" made from iron or steel. This category encompasses portable or fixed structures designed for ascending or descending between different levels, constructed from assembled parts such as rungs, stiles, and supports. The primary function is to provide access where permanent structures are absent or insufficient.

Distinguishing ladders from their sibling categories requires attention to their distinct form and intended use. For instance, while 7326.90.86.05 covers grounding rods, and 7326.90.86.10 addresses laminated sheets, ladders are characterized by their ability to facilitate vertical movement. Similarly, items like hangers for tubes (7326.90.86.30) or studded fence posts (7326.90.86.35) serve entirely different structural or protective purposes and do not facilitate human ascent. Barbed tape (7326.90.86.45) is another distinct item, designed for security and containment rather than access.

As a leaf node, this classification for ladders does not further subdivide. Therefore, classification at this level is determined by confirming the item's identity as a ladder based on its construction and function. Any iron or steel article meeting the definition of a ladder, and not specifically classified elsewhere within Chapter 73 as a more specific article of iron or steel, will fall under this heading.