## Common ground
All options refer to cupboards with doors, shutters, or flaps used for storage, regardless of material.
## Options at a glance
**9403.10, 9403.20 – made of base metal**
- **Defining trait:** Constructed primarily from non-precious metals like steel or iron.
- **Typical examples:** Metal filing cabinets, industrial storage units, tool lockers.
- **Best fit when:** The product is durable, heavy-duty, and used in workshops or offices with metallic construction.
**9403.30, 9403.40 – made of wood**
- **Defining trait:** Constructed from solid wood or wood-based panels (e.g., plywood).
- **Typical examples:** Wooden wardrobes, kitchen cabinets, bedroom dressers.
- **Best fit when:** The product has a natural wood appearance, is used in homes or traditional interiors.
**9403.70 – made of plastic material**
- **Defining trait:** Made primarily from synthetic plastics like polypropylene or PVC.
- **Typical examples:** Plastic storage bins, lightweight bathroom cabinets, modular shelving units.
- **Best fit when:** The product is lightweight, moisture-resistant, and often used in kitchens, bathrooms, or for temporary storage.
## Key differences
| Feature | Base Metal | Wood | Plastic |
|------------------|--------------------|--------------------|--------------------|
| Material | Steel, iron | Solid/panel wood | Polypropylene, PVC |
| Durability | High | Medium to high | Low to medium |
| Common use | Industrial, office | Residential | Kitchen, bathroom |
| Weight | Heavy | Moderate | Light |
## How to choose
- Is the cupboard made of steel or iron? → 9403.10/9403.20
- Is it made of wood (solid or panel)? → 9403.30/9403.40
- Is it made primarily of plastic? → 9403.70
## Overlaps & pitfalls
A cupboard with a wooden frame and plastic doors may fit both 9403.30/9403.40 and 9403.70. In such cases, the **main structural material** determines the correct code. If unclear, prioritize the dominant material by volume or function. Do not assume that visible parts define the whole product’s classification