HS Code for Lattice masts

Lattice masts made of iron or steel are classified under HS code 7308.20. This classification falls under Chapter 73, which covers articles of iron or steel, and heading 7308, which specifically addresses structures and parts of structures. Subheading 7308.20 is explicitly dedicated to towers and lattice masts. A lattice mast is defined by its open-work construction, usually consisting of vertical members connected by diagonal and horizontal bracing. The classification is based on the material (iron or steel) and the structural nature of the item. According to GRI 2(a), even if the masts are imported in a disassembled or 'knocked down' state (which is common for ease of transport), they are classified as the finished structure because they have the essential character of the complete article. The classification remains the same whether the mast is intended for supporting electrical power lines, radio antennae, or telecommunications equipment, as the heading is defined by the physical form of the structure rather than its specific end-use.

Products Included

• Steel telecommunication lattice towers
• Radio and television broadcast masts
• Lattice-style electricity transmission towers
• Observation towers of lattice construction
• Wind turbine lattice towers

Common Misclassification

Lattice masts are sometimes misclassified under HS code 8517.70 as parts of telecommunication apparatus. However, Section XV Note 1(f) and Section XVI Note 1(l) clarify that structures of base metal are excluded from those sections and must be classified in their respective metal chapters (Chapter 73). Another error is using 7304, which covers tubes and pipes; while masts may be made of tubes, once they are fabricated into a lattice structure, they must be classified under 7308.

FAQ

What is the HS code for Lattice masts?

The HS code for lattice masts made of iron or steel is 7308.20.

Does the code change if the mast is galvanized?

No, the classification under 7308.20 remains the same regardless of whether the steel is galvanized, painted, or otherwise coated for corrosion resistance.