7326 - Other articles of iron or steel:

Heading 7326 encompasses a broad range of manufactured articles made from iron or steel that are not specifically covered by other headings within Chapter 73. This category is intended for "other" articles, meaning it acts as a residual heading for fabricated iron and steel products. Examples include cast iron or steel gratings, manhole covers, wire forms (not made of wire, but formed from other iron or steel articles), certain stamped or forged components that have not undergone further significant manufacturing processes, and miscellaneous iron or steel items like chains (other than those specifically classified elsewhere), anchors, and various hardware.

Distinguishing 7326 from its sibling categories at the Section XV level requires an understanding of their respective material bases and product types. While siblings such as Chapter 72 (Iron and Steel) cover the raw materials and basic forms like ingots, bars, and wire, Chapter 73 specifically deals with manufactured articles *of* iron or steel. Heading 7326, in particular, differentiates itself by capturing those iron and steel articles that fall outside more specific headings within Chapter 73, such as pipes and tubes (7303-7306), structures (7308), or fasteners (7317-7318). The key is that the article is a finished or semi-finished product of iron or steel and does not fit into a more specialized iron or steel product heading.

The subcategories under 7326 provide further refinement for classification. For instance, 7326.20.00 specifically addresses articles made from iron or steel wire, such as welded mesh or fencing. The remaining classifications, often falling under a residual "Other" subheading such as 7326.90, are for articles that do not fit into the wire-specific category and are not otherwise classified. This hierarchical structure ensures that a wide array of iron and steel articles, from simple stamped parts to more complex fabricated items, can be accurately classified based on their specific form and manufacturing origin.