7326.90.60.00 - Coated or plated with precious metal

This HTS code, 7326.90.60.00, specifically classifies articles of iron or steel that are "Coated or plated with precious metal." This designation applies to a wide range of manufactured iron or steel articles, provided their surface treatment involves the application of precious metals such as gold, silver, platinum, palladium, or rhodium. The crucial defining characteristic for this classification is the presence of such precious metal coating or plating, regardless of the base article's form or function, as long as it falls within the broader category of "other articles of iron or steel."

It is important to distinguish this category from its sibling, 7326.90.86 (Other). While both fall under the "other" subheadings for articles of iron or steel, 7326.90.60.00 is specifically for items where the *precious metal coating or plating is a defining characteristic*. If an article of iron or steel is not coated or plated with precious metal, even if it's an "other" article, it would likely be classified under the broader, non-specific "Other" category if no more precise subheading exists. The presence and nature of the precious metal treatment are the primary determining factors for this particular classification.

As a leaf node, 7326.90.60.00 does not have further subcategories. Therefore, classification within this code hinges solely on whether an article of iron or steel meets the criteria of being coated or plated with precious metal. Examples might include decorative iron or steel items with gold plating, or functional components with silver plating for corrosion resistance. The extent and purpose of the precious metal coating can be relevant in specific edge cases, but the primary rule remains the presence of such a coating.