CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S:
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7304 - TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OR IRON (OTHER THAN CAST IRON) OR STEEL.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730423 - OTHER THAN LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES; CASING, TUBING AND DRILL PIPE, OF A KIND USED IN DRILLING FOR OIL OR GAS; OTHER THAN DRILL PIPE OF STAINLESS STEEL; OTHER DRILL PIPE.
TARIC CODE 7304230020 - OF CIRCULAR CROSS-SECTION, OF AN EXTERNAL DIAMETER NOT EXCEEDING 406.4MM AND WITH A CARBON EQUIVALENT VALUE (CEV) NOT EXCEEDING 0.86 ACCORDING TO THE INTERNATIONAL INSTITUTE OF WELDING (IIW) FORMULA AND CHEMICAL ANALYSIS.
ALSO CLASSIFIED IN ACCORDANCE WITH:
THE HSEN'S TO HEADING 7304 REFERS.