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73.26 ‑ Other articles of iron or steel
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, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section 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 affixing points; tree climbing irons; non‑mechanical ventilators; Venetian blinds; binding hoops for casks; iron or steel fittings for electric wiring (e.g., stays, clips, brackets); suspension or connecting devices for insulator chains (suspension rods, shackles, extensions, eyes or rings with stud connections, ball sockets, suspension clamps, dead‑end clamps, etc.); non‑calibrated 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 bracing fencing wires; tiles (except those for use in construction, which fall in heading 73.08) and gutters; clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, etc.; hangers, stays and similar supports for fixing piping and tubing (except clamps and other devices specially designed for assembling tubular elements for metal structures, which fall in heading 73.08); capacity measures (other than domestic types ‑ heading 73.23); thimbles; road studs; forged hooks, e.g., for cranes; snap hooks for all purposes; ladders and steps; trestles; supports or chaplets (other than moulders' nails, see heading 73.17) for foundry moulding cores; imitation flowers or foliage of wrought iron or steel (but not including articles of heading 83.06 and imitation jewellery of heading 71.17). (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 healds 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 with 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).
The heading also covers vacuum cup holders (suction grips) consisting of a base, a handle and a vacuum lever, and rubber discs, intended to be attached temporarily to an object (glass in particular) with a view to enabling the object to be moved.
This heading does not cover forgings which are products falling in other headings of the Nomenclature (e.g., recognisable parts of machinery or mechanical appliances) or unfinished forgings which require further working but have the essential character of such finished 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) Office desk equipment, such as book ends, ink‑stands, pen trays, blotters, paperweights and office‑stamp stands (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 frames for making textile or paper lampshades (heading 94.05). Subheading Explanatory Note. Subheadings 7326.11 and 7326.19
After 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 stamping defects by rough burring, grinding, hammering, chiselling or filling; removal of annealing by acid dipping; simple sand‑blasting; roughing or rough bleaching and other operations intended exclusively to detect flaws in the metal; application of rough coatings of graphite, oil, tar, red lead or similar products, clearly intended to protect the subjects against rust or other types of oxidation; stamping, punching, printing, etc., with simple inscriptions, such as trademarks.
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