Customs Updated:
31 Jul 2017

Tariff Book (S1 P1)
Tariff Classification - Screw Piles

On 22 May the European Commission published a tariff classification on a circular cross-section (so-called ‘screw pile’) made of hot-dip galvanised sheets of steel.

It is described as an article (so-called ‘screw pile’) of circular cross-section, approximately 55 centimetres long with an external diameter of 6 centimetres, made of hot-dip galvanised sheets of steel.

One end of the pile is conical and threaded, the other end has a U-shaped element with holes to take screws.

The article is designed to be twisted into the ground or other underlying material, and then to permanently secure wooden posts of structures (once they are put into the position they remain in that position) by fitting them into the U-shaped element and holding them in place by screws.

Screw piles are used in timber construction, solar power systems, garden and event structures, fencing systems, boards and banners, etc.

The tariff classification is tariff subheading 7308.90.59. [Just remember that this is an European Union (EU) tariff classification.]

The European Commission’s reasoning is:

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XV and by the wording of tariff heading and tariff subheadings 73.08, 7308.90 and 7308.90.59.

The article has the objective characteristics of ‘parts of structures’ of tariff heading 73.08. It is specially designed for assembling the structural element, once the structure is put in position it remains in that position. It has holes into which screws are inserted, at the time of assembly, to fix the structural elements (see also the Harmonised System Explanatory Notes (HSEN) to tariff heading 73.08, paragraph 1).

Classification under tariff heading 73.26 as other articles of iron or steel is excluded as articles for use in construction fall under tariff heading 73.08 (see also the HSEN to tariff heading 73.26, point (1)).

Consequently, the article is to be classified under tariff subheading 7308.90.59 as parts of structures of steel.

Story by: Riaan de Lange