8007.00.40.00 - Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

This HTS classification, 8007.00.40.00, specifically covers tin tubes, pipes, and fittings. This includes a wide range of articles manufactured from tin, designed for conveying fluids or gases, and their associated connecting and shaping components. Examples of fittings would encompass items like couplings, elbows, sleeves, bends, and flanges, all made primarily of tin and intended for use with tin piping systems. The key characteristic for classification within this code is the form and intended function as a conduit or connector for tubular systems.

This category is distinguished from its siblings by its exclusive focus on tubular and fitting articles. Unlike 8007.00.10, it does not pertain to household, table, kitchen, or sanitary ware. It also differs from 8007.00.20.00, which covers flat forms like plates, sheets, and strip exceeding 0.2 mm in thickness, and from 8007.00.31.00, which is for tin foil with a thickness not exceeding 0.2 mm. Furthermore, it is separate from 8007.00.32.00, which classifies tin in powder or flake form, and the residual category 8007.00.50.00 for other miscellaneous tin articles not otherwise specified.

As a leaf node, 8007.00.40.00 has no further subcategories. Therefore, the classification relies on correctly identifying articles as tin tubes, pipes, or their associated fittings based on their form, construction, and intended use in fluid or gas conveyance systems. The material composition, being predominantly tin, is a fundamental requirement for inclusion.