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Chapter Note 1 (e) defines tubes and pipes.
The tubes and pipes of this heading may be manufactured by the following processes :(a) by extruding a hollow cast or pierced round ingot; (b) by longitudinally or spirally seam welding a die or roll-formed flat-rolled semi-product (strip or sheet); (c) by impact extrusion; (d) by casting.
Extruded or welded tubes may be subjected to a cold-drawing operation to obtain tubes with thinner walls, more accurate dimensions and a better finish.
The tubes and pipes of this heading are used for many purposes, e.g., as pipelines for oil or water, as conduits for electrical wiring, in the manufacture of furniture, heat exchangers, structures.
The heading includes tubes and pipes whether or not they are threaded at the ends, fitted with sockets, flanges, collars, rings, etc. The heading does not cover : (a) Hollow profiles (heading 76.04). (b) Tube or pipe fittings (heading 76.09). (c) Flexible tubing (heading 83.07). (d) Tubes and pipes made up into specific identifiable articles, such as those prepared for use in structures (heading 76.10), machinery or vehicle parts (Sections XVI and XVII), etc.
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