| Tariff Classification |
| section 15 | Base metals and articles of base metal |
| chapter 73 | Articles of iron or steel |
| 73.02 | Railway or tramway track construction material of iron or steel, the following : rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails: |
| 7302.10 | －Rails: |
| －－Weighing 37 Kg/m or more: |
| －－－Heat treated of a whole length |
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