8307.10 - Of iron or steel:

This HTS category, 8307.10, specifically covers flexible tubing made from iron or steel, with or without attached fittings. These items are characterized by their ability to bend and conform to various shapes while maintaining structural integrity, making them suitable for conveying fluids or gases in diverse industrial, automotive, and plumbing applications. The defining criterion for classification under this heading is the material composition of the tubing itself – it must be constructed primarily of iron or steel.

The distinction from sibling category 8307.90 is straightforward: while both are flexible tubing of base metal, 8307.10 is limited to tubing made from iron or steel, whereas 8307.90 encompasses flexible tubing manufactured from other base metals, such as aluminum or copper. This divergence in material is the primary factor for differentiating between these two sibling classifications.

Within the 8307.10 category, further subdivisions are provided to refine classification based on the presence of fittings. Subcategory 8307.10.30.00 pertains to flexible iron or steel tubing that is equipped with connectors, couplings, or any other type of attachment designed to facilitate connection to other pipes, hoses, or machinery. Conversely, subcategory 8307.10.60.00 covers all other flexible iron or steel tubing that does not have any fittings attached.