7304.39.00.32 - Having a wall thickness exceeding 12.7 mm

This category specifically classifies seamless tubes, pipes, and hollow profiles made of iron or non-alloy steel with a circular cross-section. The defining characteristic for classification under 7304.39.00.32 is a wall thickness that strictly exceeds 12.7 mm. These articles are further distinguished by having an outside diameter ranging from 38.1 mm up to and including 114.3 mm, falling within the broader "Other" designation for seamless, circular, iron or non-alloy steel tubes.

The key differentiator for this subcategory lies in its substantial wall thickness. It is distinct from sibling categories that cover thinner walled products. Specifically, 7304.39.00.24 covers articles with a wall thickness less than 6.4 mm, and 7304.39.00.28 includes those with a wall thickness of 6.4 mm or more but not exceeding 12.7 mm. Therefore, this classification is for those pipes and tubes where the material thickness is significantly greater than those specified in its immediate sibling categories.

As this node represents a leaf category within the HTS, there are no further subcategories. Classification under 7304.39.00.32 is final for seamless, circular, iron or non-alloy steel tubes and pipes that meet all the specified dimensional criteria: an outside diameter between 38.1 mm and 114.3 mm, and a wall thickness greater than 12.7 mm. Examples of goods that would fall here include heavy-duty structural piping, robust fluid conveyance systems, and components for industrial machinery requiring substantial material strength.