Heading 8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal.

1 subheadings

子目

1 tariff items

解释性说明

54. In addition, Mr. Varaschin testified that the goods in issue are not available in hardware stores, do not work in other filing cabinets and are specific in terms of design, load characteristics and features, and that each is etched with a part number corresponding to a particular filing cabinet. 55. Accordingly, the Tribunal does not consider the goods in issue to be general-purpose...

Source: citt_decision (AP-2008-015)

Chapter 83 Notes (2)

1. 1. For the purpose of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2. 2. For the purpose of heading 83.02, the word "castors" means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm provided that the width of the wheel or tire fitted thereto is less than 30 mm.

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