THE PRODUCT IS A NON-ALLOYED STEEL TUBULAR PRODUCT, PRODUCED FROM NON-ALLOY STEEL WITH MAX CHEMICAL COMPOSITION C 0.25%, MN 1.60%, P 0.55%, S 0.05%, SI 0.55%, THE PRODUCT IS LONGITUDINALLY WELDED, NON-GALVANIZED, WITH A NON-CIRCULAR CROSS-SECTION THAT REMAINS THE SAME THROUGHOUT ITS LENGTH. WITH A WALL THICKNESS EXCEEDING 2MM, MAXIMUM CROSS SECTION DIMENSION 40X40CM, LENGTH 20M.

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 (7306 61) OTHER, WELDED, OF NON-CIRCULAR CROSS-SECTION, OF SQUARE OR RECTANGULAR CROSS-SECTION CN CODE (7306 61 99) WITH A WALL THICKNESS EXCEEDING 2 MM ALSO CLASSIFIED IN ACCORDANCE WITH: GENERAL HSEN NOTE 1 TO CHAPTER 73. THE HSEN'S TO HEADING 7306 REFERS.