MISCELLANEOUS ARTICLES OF BASE METAL

Chapter 83 of the Combined Nomenclature covers miscellaneous articles of base metal not classified in other chapters of Section XV. Its scope includes: locks, padlocks and clasps of base metal, and keys therefor (8301), base metal mountings and similar fittings for furniture, doors, staircases and windows (8302), armoured safes, strongboxes, strongroom doors and safety deposit boxes (8303), filing cabinets, card trays, paper trays and similar office articles of base metal (8304), fittings for loose-leaf binders or albums, paper clips, staples and similar office articles (8305), bells and gongs (8306), flexible tubing of base metal (8307), clasps, buckles, eyelets and hooks-and-eyes (8308), stoppers, caps and lids of base metal (8309), and sign-plates, name-plates, numbers and letters of base metal (8310). Heading 8311 covers wire, rods, tubes and other electrodes for soldering and welding. This chapter has wide commercial application, covering both building finishing elements, office articles and packaging.

Customs duty rates on articles of base metal in Chapter 83 range from 2% to 8.5%. Locks and padlocks (8301) are subject to rates of 2.5-3.7%. Furniture and building fittings (8302) have rates of 2-3.7%. Armoured safes and security boxes are subject to a 2.7% duty. Metal office articles are subject to rates of 2-3.7%. Stoppers, caps and lids (8309) have rates of 2-4%. Welding electrodes and soldering wire (8311) are subject to duties of 3-5%. Preferential duty rates may apply under EU trade agreements.

Chapter 83 serves as a residual chapter for articles of base metal not classified elsewhere. When classifying, one should first check whether the article in question is not covered by a more specific chapter. The key distinction is between furniture fittings (8302) and furniture parts (Chapter 94). Locks and clasps are classified under 8301 regardless of their intended use. Articles of precious metals or clad with precious metals are subject to classification in Chapter 71.