Other articles of iron or steel.

In your request for an Advance Ruling you proposed tariff classification under 7308.90.00. This tariff item is incorrect. Heading 73.08 covers structures, parts of structures, and specific items prepared for use in structures. The Explanatory Notes indicate that structures of heading 73.08 are characterised by the fact that once they are put in position, they generally remain in that position....

Source: advance_ruling (2021-001506)

04, is not a part of general use as defined in Note 2 to Section XV, and it does not meet the definition of a "part" as per Memorandum D10-0-1 because the product is not essential to the operation of the liquid dielectric transformer, it is only needed during transportation. Therefore, it cannot be classified as a part of the liquid dielectric transformer. Since the product is not more...

Source: advance_ruling (8000001130)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002722)

As an article of steel, and as per the Explanatory Notes to Chapter 73, the surgical instrument stringers are not specified or included elsewhere in the Nomenclature, and would consider classification in heading 73.26. Based on the Explanatory Notes to heading 73.26, the goods are not excluded from this heading, as per GIR 1. The goods are not "forged or stamped" and are not articles of steel...

Source: advance_ruling (8000009468)

03 provide examples of furniture covered by the heading and include articles such as cupboards, dressers, tables, bookcases, umbrella stands, etc. The Bike Nook is not similar in any way to any of the furniture examples cited in the Explanatory Notes, and is therefore excluded from classification in 94.03. The Explanatory Notes to heading 73.26 instruct that the heading covers “all iron or...

Source: advance_ruling (C-2017-005714)

For the purposes of Chapter 94, the term “furniture” means any “movable” articles which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc....

Source: advance_ruling (C-2017-009529)

The characteristic of a key for use in padlocks or locks, is to operate a lock by unlocking or locking it. The function of the lock blocker is to obstruct the lock and temporarily restrict access, as an added security feature. Heading 73.26 provides for Other articles of iron or steel. The Explanatory Notes to heading 73.26 allows for articles of steel that have been obtained by the process of...

Source: advance_ruling (C-2021-000804)

Other articles of iron or steel

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Articles of iron or steel wire This subheading includes products consisting of one or more steel wires sandwiched between two strips of paper or plastic, not cut to length. These goods are generally supplied on spools for use with automatic bag-closing machines. When cut into short lengths (suitable for sealing bags, sachets, etc.), these products are classified in heading 8309 (see the HS...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

The relevant notes toSection XV, which includesheading 73.26, provide the following: 1.-This Section does not cover : 1.-This Section does not cover : (f)Articles of Section XVI (machinery, mechanical appliances and electrical goods); (f)Articles of Section XVI (machinery, mechanical appliances and electrical goods); There are no relevant explanatory notes toSection XVor toheading...

Source: citt_decision (AP-2023-004)