Heading 7412 : Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
The Explanatory Note to heading 73.07 applies, mutatis mutandis, to this heading.The heading does not cover : (a) Bolts and nuts used for assembling or fixing pipes or tubes (heading 74.15). (b) Fittings with taps, cocks, valves, etc. (heading 84.81).
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