8606.92.00.00 - Open, with non-removable sides of a height exceeding 60 cm

This HTS category, 8606.92.00.00, specifically classifies railway or tramway freight cars that are not self-propelled and are open in design, featuring non-removable sides with a height exceeding 60 centimeters. These are typically specialized wagons designed for the bulk transport of goods where an open-top configuration is advantageous, such as for carrying large machinery, construction materials, or scrap metal. The defining characteristic is the open top combined with fixed, high sides, preventing items from shifting or falling out during transit while allowing for easy loading and unloading from above.

This subcategory is distinct from its sibling, 8606.91.00.00, which covers "Covered and closed" freight cars. In contrast, the goods classified here are explicitly open. It also differs from the "Other" category within 8606.99, as those would encompass open freight cars with non-removable sides *not* exceeding 60 cm in height or other configurations not meeting the specific criteria of this code. The focus for classification here is the combination of an open top and high, integral sides.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within 8606.92.00.00 is final based on the precise physical attributes described: an open, non-self-propelled railway freight car with sides that are both permanent and measure over 60 cm in height. Exporters and importers should ensure that the physical characteristics of their merchandise precisely match this description to ensure accurate customs declaration.