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Chapter Note 1 (e) defines tubes and pipes.
The provisions of the Explanatory Notes to headings 73.04 to 73.07 apply, mutatis mutandis, to this heading.
Because of their resistance to corrosion (by acids, steam, etc.), tubes, pipes and fittings of nickel or of nickel alloys are used in apparatus for the chemical, food, papermaking industries, etc., in the manufacture of steam condensers, hypodermic needles, etc.
This heading excludes :(a) Hollow profiles (heading 75.05). (b) Nickel bolts and nuts used for assembling or fixing pipes, etc. (heading 75.08). (c) Fittings with taps, cocks, valves, etc. (heading 84.81). (d) Tubes, pipes and tube or pipe fittings made up into specific identifiable articles, e.g., machinery parts (Section XVI).
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