THE PRODUCT IS A PIPE MADE OF STAINLESS STEEL OF A CIRCULAR CROSS-SECTIONAL CONSTRUCTION. IT IS CORRUGATED, WELDED AND COLD-DRAWN. IT IS BENT IN A U-SHAPE.

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 7306 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730640 OTHER, WELDED, OF CIRCULAR CROSS-SECTION, OF STAINLESS STEEL. CN CODE 73064020 COLD-DRAWN OR COLD-ROLLED (COLD-REDUCED). TARIC CODE 7306402090 OTHER THAN WITH ATTACHED FITTINGS, SUITABLE FOR CONDUCTING GASES OR LIQUIDS, FOR USE IN CIVIL AIRCRAFT. ALSO CLASSIFIED IN ACCORDANCE WITH:- GENERAL CHAPTER NOTE (1) TO CHAPTER 73. HSEN TO HEADING 8419.