8307 - Flexible tubing of base metal, with or without fittings:

HTS Code 8307 encompasses flexible tubing constructed from base metals, which may or may not be equipped with fittings. This classification is specifically designed for conduits that exhibit inherent flexibility, allowing them to bend and adapt to various installation requirements. The primary function of these articles is to convey fluids or gases in applications where rigid piping is impractical or undesirable.

Within the broader Section XV, which deals with base metals and articles thereof, Chapter 83 provides a miscellaneous category for articles of base metal not elsewhere specified. Unlike sibling categories at the root level, such as live animals (Chapters 01-05) or textiles (Section XI), HTS 8307 focuses exclusively on manufactured goods made from base metals with a specific tubular and flexible form factor. Its distinction lies in its combination of metallic composition, flexible construction, and use as a conduit.

The subcategories within 8307 further refine the classification based on the specific base metal used. HTS 8307.10 covers flexible tubing made from iron or steel, which are common and robust materials for such applications. Conversely, HTS 8307.90 addresses flexible tubing manufactured from any other base metal, such as copper, aluminum, nickel, or alloys thereof. This distinction is crucial for customs purposes, as different base metals may be subject to varying tariffs or import regulations.