Bars and rods are defined in Chapter Note 1 (d) and profiles in Chapter Note 1 (e).
The products of this heading are usually obtained by rolling, extrusion or drawing, but may also be obtained by forging (whether with the press or hammer). They may subsequently be cold-finished (if necessary after annealing) by cold-drawing, straightening, or other processes which give the products a finish of higher precision. They may also be worked (e.g., drilled, punched, twisted or crimped), provided that they do not thereby assume the character of articles or of products of other headings. The heading also covers hollow profiles including finned or gilled tubes and pipes obtained by extrusion. However, tubes and pipes to which fins or gills have been attached, e.g., by welding, are excluded - generally heading 74.19.
Bars and rods obtained by casting (including the so-called jets and continuously cast bars) or by sintering fall in heading 74.03 provided they have not been subsequently worked after production otherwise than by simple trimming or descaling. If, however, they have been worked beyond this stage, they are classified in this heading, provided that they have not thereby assumed the character of articles or of products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, e.g., wire drawing stock (wire-rod) or tubes, are, however, classified in heading 74.03.
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