7305.31.20.00 - Tapered pipes and tubes of steel principally used as parts of illuminating articles 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 7305.31.20.00, specifically covers tapered pipes and tubes made of iron or steel that are principally used as components in the manufacturing of illuminating articles, such as lamps or light fixtures. The key characteristic is their tapered shape, which distinguishes them from other circular cross-section pipes and tubes within heading 7305.
Within the broader category of "Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel," this subheading focuses on longitudinally welded products. It is further differentiated from "Other" welded categories by its specific application in illuminating articles and its tapered form.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification is definitive for tapered steel pipes and tubes meeting the described end-use. For classification purposes, the dominant or intended use as part of illuminating articles is the primary determining factor, in conjunction with the material and tapered cross-section.