WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
73.26 - Other articles of iron or steel (+). - Forged or stamped, but not fiuther worked : 7326.1 1 - - Grinding balls and similar articles for mills 7326.19 - - Other 7326.20 - Articles of iron or steel wire 7326.90 - Other This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, weldmg, turnmg, milling or erforatin other than articles included in the preceding headings of this Chapter or covered by Rote 1 to ection XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature. % The heading includes : (1) Horseshoes; boot or shoe protectors whether or not incorporating afftxin points; tree climbing irons; non-mechanical ventilators; Venetian blinds; binding hoops or casks; iron or steel fittings for electric wiring (e.g., stays, cli s, brackets); suspension or connectin devices for insulator chains (suspension rods, shac es, extens~ons,eyes or rin s with stu connections, ball sockets, suspension clamps, dead-end clamps, etc.); non-cali rated steel balls (see Note 6 to Chapter 84); fencing posts, tent pegs, stakes for tethering livestock, etc.; hoops for garden borders, trainers for trees, sweet peas, etc.; turnbuckles for bracin fencing wires; ttles (except those for use in construction, which fall in heading 73.08) an gutters; clamping or ti htening bands or collars (hose clips) used for clampin flexible tubing or hose to rigi piping, taps, etc.; han a s , stays and similar s ports or fixing pi ing and tubing (except clamps and other evices specially designe for assembling tu ular elements for metal structures, which fall in heading 73.08); ca aci measures - heading 13.11);thimbles; road studs; forgecfho&, e t , for ladders and steps; trestles; supports or chaplets other for foundry moulding cores; imitation flowers or artides of heading 83.06 and imi.tation P h d e 7 f s % (2) Articles of wire, such as snares, traps, mouse-traps, eelpots and the like; wire ties for fodder, etc.; tyre tringles; duplex or twin wire for making textile loom hedds and formed by soldering together two single wires; nose-rings for animals; mattress hooks, butchers' hooks, tile hangers, etc.; waste paper baskets. (3) Certain boxes and cases, e.g., tool boxes or cases, not specially shaped or internally fitted to contain particular tools wtth or without their accessories (see the Explanatory Note to heading 42.02); botanists', etc., collection or specimen cases, trinket boxes; cosmetic or powder boxes and cases; cigarette cases, tobacco boxes, cachou boxes, etc., but not including containers of heading 73.10, household containers (heading 73.23), nor ornaments (heading 83.06). d The heading also covers vacuum cup holders (suction grips consistin of a base, a handle and a vacuum lever, and rubber discs, intended to be attache temporari y to an object (glass in particular) with a view to enabling the object to be moved. ti This heading does not cover forgings which are products falling in other headings of the Nomenclature e.g., recognisable arts of machinery or mechanical a pliances) or unfinished forgings which require L h e r worhog butLve the essential character of such &shed products. The heading also excludes (a) Articles of heading 42.02. (b) Reservoirs, tanks, vats and similar containers, of heading 73.09 or 73.10. (c) Cast articles of iron or steel (heading 73.25). (d) Ofiice desk equi ment, such as book ends, ink-stands, pen trays, blotters, paperweights and office-stamp stant?s (heading 83.04). (e) Statues, vases, urns and crosses of the type used for decoration (heading 83.06). (f) Large scale shelving for permanent installation in shops, workshops, storehouses, etc. (heading 73.08) and shelved furniture of heading 94.03. (g) Skeleton wire fiames for making textile or paper lampshades (heading 94.05).
Subheading Explanatory Note. Subheadings 7326.11 and 7326.19 Afier forging or stamping, the products of these subheadings may have been subjected to the following working or surface treatments : Removal of burrs, runouts and other or filling; removal of other operations graphite, oil, tar, red lead or types of oxidation; stamping, ‘? defects by rou burring, grinding, hammering, chisellin simple san -blasting; roughing or rough bleaching an in the metal; ap ltcation of rough coatings of intended to protect i e subjects against rust or other with simple inscriptions, such as trademarks. !
1.- In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72. 2.- In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.