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This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26).
The connection is obtained :
‑ by screwing, when using cast iron or steel threaded fittings;
‑ or by welding, when using butt‑welding or socket‑welding steel fittings. In the case of butt‑welding, the ends of the fittings and of the tubes are square cut or chamfered;
‑ or by contact, when using removable steel fittings.
This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub‑ends, fittings for tubular railings and structural elements, off sets, multi‑branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars.The heading excludes : (a) Clamps and other devices specially designed for assembling parts of structures (heading 73.08). (b) Bolts, nuts, screws, etc., suitable for use in the assembly of tube or pipe fittings (heading 73.18). (c) Thermostatic bellows and expansion joints (heading 83.07). (d) Hangers, stays and the like, as described above; and tube plugs, threaded or not, fitted with a ring, hook, etc. (e.g., those used for fixing washing lines) (heading 73.26). (e) Fittings equipped with taps, cocks, valves, etc. (heading 84.81). (f) Insulated joints for electrical conduit tubing (heading 85.47). (g) Connection for assembling bicycle or motorcycle frames (heading 87.14).
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clhs@clhs.co.kr 
070-4214-8300