7306.50.30.00 - 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, 7306.50.30.00, specifically covers tapered pipes and tubes manufactured from iron or steel that are primarily intended for use as components within illuminating articles. This implies a specialized application where the form and material are suited for the construction of lighting fixtures, lamps, or similar devices. The tapering characteristic is a key differentiator, indicating a gradual change in diameter along the length of the pipe or tube.
Distinguished from its sibling category 7306.50.50 ("Other"), which would encompass welded circular cross-section tubes of other alloy steel not meeting the specific end-use described here, this classification is precise in its functional requirement. The "principally used as parts of illuminating articles" clause is paramount; if a tapered steel tube's primary purpose is not for lighting, it would likely fall under the more general "Other" sibling.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification decisions at this level rely heavily on the explicit description and the end-use of the article. Therefore, accurate documentation and proof of the intended application as parts of illuminating articles are crucial for correct classification under 7306.50.30.00.