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Chapter Note 1 (h) defines tubes and pipes.
The Explanatory Notes to headings 73.04 to 73.06 apply, mutatis mutandis, as regards the scope of the heading and the methods of manufacture of the goods.
Most copper tubes and pipes are seamless but may sometimes be made by brazing or welding together the edges of strip or by other processes. The seamless tubes and pipes are usually produced by piercing and extruding a billet to form a tube blank which is hot-rolled or drawn through a die to the finished size. For some purposes the tubes and pipes may be extruded to their final size without drawing.
Copper tubes and pipes have many industrial applications (e.g., in cooking, heating, cooling, distilling, refining or evaporating apparatus) and are used in buildings for domestic or general water or gas supplies. Copper alloy condenser tubes are widely employed in ships and power stations because of their strong resistance to corrosion, particularly salt water.
The heading does not cover :(a) Hollow profiles including finned or gilled tubes and pipes obtained by extrusion (heading 74.07). (b) Tube or pipe fittings (heading 74.12). (c) Tubes and pipes to which fins or gills have been attached, e.g., by welding (generally heading 74.19). (d) Flexible tubing (heading 83.07). (e) Tubes and pipes made up into identifiable articles of other Chapters, e.g., machinery parts (Section XVI).
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