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73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.
The tubes and pipes of this heading are obtained, for example, by welding or riveting preformed, unclosed, tubular shapes produced from flat rolled products.
The tubular shapes can be produced :
longitudinally or spirally in a continuous operation by means of a set of rollers, for flat-rolled products in coils; or
longitudinally in a non-continuous operation by means of a press or rolling machine, for flat-rolled products not in coils.
In the case of welded articles, the abutting edges are welded without filler metal by flash-welding, by electrical resistance or induction welding, or by submerged arc welding with filler metal and flux or gas protection to prevent oxidation. As regards products obtained by riveting, the abutting edges are overlapped and joined by rivets.
The products of this heading may be coated with, for example, plastics or with glass wool combined with bitumen.
They include line pipes of a kind used for oil or gas, casings for oil or gas wells, tubes for long distance waterlines or slurry mains for coal or other solid materials, tubes for piling or structural columns, as well as hydroelectric conduits, usually reinforced with rings.
The heading does not cover :(a) Tubes, pipes and hollow profiles, of heading 73.03, 73.04 or 73.06. (b) Tube or pipe fittings of iron or steel (heading 73.07). (c) Tubes or pipes made up into specific identifiable articles. Subheading Explanatory Notes. Subheadings 7305.11, 7305.12, 7305.19 and 7305.20
The provisions of the Explanatory Note to subheadings 7304.11, 7304.19, 7304.22, 7304.23, 7304.24 and 7304.29 apply, mutatis mutandis, to these subheadings. Subheading 7305.11
This subheading covers tubes manufactured from steel plate by forming in a press or by rolling, and by welding by an electric arc with the addition of metal and with flux to prevent oxidation of the metal at the moment of fusion.
After welding there is a raised bead of metal, the "weld bead", which is clearly visible on the external surface of the finished tube. Subheading 7305.12
This subheading covers mainly tubes manufactured from coils of steel by continuous forming through a train of forming rolls and electric welding by resistance or induction without the addition of metal. After welding there is no raised bead of metal on the external surface of the finished tube.
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> 제7305호 봉합한 관(406.4mm 초과) 
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