7306.61.70.30 - Of stainless steel

This classification pertains to hollow profiles of iron or steel that have a square or rectangular cross-section, are manufactured by welding, and possess a wall thickness strictly less than 4 millimeters. Specifically, this category applies when these profiles are constructed from alloy steel, meaning they contain alloying elements in addition to iron and carbon to impart specific properties like enhanced strength, hardness, or corrosion resistance. Examples include welded rectangular tubing used in structural applications, furniture frames, or decorative elements where the superior properties of alloy steel are required.

This subcategory is distinguished from its sibling, 7306.61.70.60 ("Other"), by its specific material composition. While both categories cover welded, non-circular, square or rectangular profiles with a wall thickness under 4 mm, the sibling category encompasses those made of non-alloy steel (i.e., standard carbon steel). Therefore, the determining factor for classification here is the presence of alloying elements that define the material as alloy steel.

As this is a leaf node, there are no further subcategories. Classification at this level is definitive, relying on the combination of the profile's shape (square or rectangular), manufacturing method (welded), wall thickness (less than 4 mm), and material composition (alloy steel).