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73.23 ‑ Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
(A) TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF
This group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes; it includes the same goods for use in hotels, restaurants, boarding‑houses, hospitals, canteens, barracks, etc.
These articles may be cast, or of iron or steel sheet, plate, hoop, strip, wire, wire grill, wire cloth, etc., and may be manufactured by any process (moulding, forging, punching, stamping, etc.). They may be fitted with lids, handles or other parts or accessories of other materials provided that they retain the character of iron or steel articles.
The group includes : (1) Articles for kitchen use such as saucepans, steamers, pressure cookers, preserving pans, stew pans, casseroles, fish kettles; basins; frying pans, roasting or baking dishes and plates; grid‑irons, ovens not designed to incorporate heating elements; kettles; colanders; frying baskets; jelly or pastry moulds; water jugs; domestic milk cans; kitchen storage tins and canisters (bread bins, tea caddies, sugar tins, etc.); salad washers; kitchen type capacity measures; plate racks, funnels. (2) Articles for table use such as trays, dishes, plates, soup or vegetable dishes, sauce tureens; sugar basins, butter dishes; milk or cream jugs; hors‑d'oeuvres dishes; coffee pots and percolators (but not including domestic percolators provided with a heat source (heading 73.21)), tea pots; cups, mugs, tumblers; egg‑cups, finger bowls; bread or fruit dishes and baskets; tea pot or similar stands; tea‑strainers, cruets; knife‑rests; wine cooling buckets, etc., wine pouring cradles; serviette rings, table cloth clips. (3) Other household articles such as wash coppers and boilers; dustbins, buckets, coal scuttles and hods; watering‑cans; ash‑trays; hot water bottles; bottle baskets; movable boot‑scrapers; stands for flat irons; baskets for laundry, fruit, vegetables, etc.; letter‑boxes; clothes‑hangers, shoe trees; luncheon boxes.
The group also includes iron or steel parts of the articles listed above, such as lids, grips, handles, separating compartments for pressure cookers, etc. (B) IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE
Iron or steel wool consists of very fine wire or strip matted together and usually put up in packets ready for retail sale.
Pot scourers, scouring or polishing pads, gloves and the like are made up from wire, strip, steel wool, etc., sometimes fitted with a handle; provided that they are essentially metal articles, these goods remain in the heading whether or not they are interwoven with textile materials.
Except for iron or steel wool which has a variety of uses, these goods are mainly used in the household (e.g., for scouring kitchen utensils or sanitary appliances, for polishing metal articles, for the care of floor-boards, parquet flooring, other wood floor coverings and other wood articles).
The heading excludes :(a) Cans, boxes and similar containers, of heading 73.10. (b) The stoves, grates, kitchen ranges, cookers, fires, etc., covered by heading 73.21. (c) Waste paper baskets (heading 73.25 or 73.26 as the case may be). (d) Household articles having the character of tools, e.g., shovels of all kinds; cork‑screws; cheese graters, etc.; larding needles; can openers; nut‑crackers; bottle openers; curling irons, pressing irons; fire‑tongs; egg whisks; waffling irons; coffee‑mills, pepper‑mills; mincers; juice extractors, vegetable pressers, vegetable mashers (Chapter 82). (e) Cutlery and spoons, forks, ladles, etc., of headings 82.11 to 82.15. (f) Safes, strong boxes, cash and deed boxes (heading 83.03). (g) Ornaments (heading 83.06). (h) Household scales (heading 84.23). (ij) Household electrical equipment of Chapter 85 (in particular the appliances and apparatus of headings 85.09 and 85.16). (k) Small hanging meat safes and other furniture of Chapter 94. (l) Lamps and lighting fittings of heading 94.05. (m) Hand sieves (heading 96.04), cigarette lighters and other lighters (heading 96.13), vacuum flasks and other vacuum vessels of heading 96.17.
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