7306.90.50.00 - Of alloy steel

This HTS category, 7306.90.50.00, specifically classifies "Other tubes, pipes and hollow profiles" made of iron or steel that are not of alloy steel. This means it encompasses a wide range of hollow sections, including those formed by welding, riveting, or similar methods, where the primary material composition is not an alloy steel. Examples within this classification would include common carbon steel pipes or tubes used for general purposes, such as plumbing, construction, or mechanical applications, that do not meet the criteria for alloy steel under the Harmonized System.

The key differentiator for this category lies in its material composition. It is distinguished from its sibling category, 7306.90.10.00, which covers similar "other" tubes, pipes, and hollow profiles but specifically those "of iron or nonalloy steel." Therefore, when classifying an item under 7306.90, the determination of whether it falls into 7306.90.10.00 or 7306.90.50.00 hinges on whether the material is classified as alloy steel or non-alloy steel, respectively, according to established metallurgical definitions and HTS Chapter Notes.

As this is a leaf node in the HTS structure, there are no further subcategories for this specific classification. Classification at this level is definitive, requiring a thorough examination of the material's chemical composition to ascertain whether it qualifies as alloy steel. Customs declarations and supporting documentation must clearly indicate the material composition to ensure correct classification and avoid discrepancies during import or export procedures.