THE PRODUCT IS A CARBON STEEL WELDING ELBOW. THE ITEM IS NOT CAST AND HAS AN INNER DIAMETER OF 4 INCHES AND AN OUTER DIAMETER OF 4.5 INCHES. THE ENDS OF THE ELBOW ARE CHAMFERED AND ON THE TOP OF ONE OF THE SIDES IS A PRODUCT CODE WHICH HAS BEEN STAMPED INTO THE STEEL.

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 7307 FOR TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730793 FOR BUTT WELDING FITTINGS CN CODE 73079311 FOR ELBOWS AND BENDS TARIC CODE 7307931199 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 2 (A) TO SECTION XV HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 7307 CNEN TO 73079311