Furniture fittings classification favoured over residual iron or steel heading for cabinet hardware.

Iron and steel articles used in wooden furniture, including flap stay, modular clip and spring clip, were treated as furniture fittings rather than residual iron or steel articles. Heading 7326.90 was found inappropriate because the explanatory note relied on by the assessee concerned fittings for electrical wiring and similar items, not furniture fittings. Heading 8302.00, which specifically covers base metal mountings, fittings and similar articles suitable for furniture, was held to be the more apt classification. The classification under heading 8302.00 was upheld and the assessee's claim under heading 7326.90 failed.

---

---

Issues: Whether iron or steel articles used in wooden furniture, namely flap stay, modular clip and spring clip, were classifiable under heading 7326.90 as other articles of iron or steel or under heading 8302.00 as fittings suitable for furniture.

Analysis: The goods were intended for use in wooden cabinets and furniture. Heading 7326.90 was held not appropriate because the explanatory note relied upon by the assessee referred to iron or steel fittings for electrical wiring and similar items, which were materially different from furniture fittings. Heading 8302.00 specifically covered base metal mountings, fittings and similar articles suitable for furniture, making it the more apt classification.

Conclusion: The classification under heading 8302.00 was upheld and the assessee's classification claim under heading 7326.90 failed.

---