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 7305 - 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
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 730511 - LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES, LONGITUDINALLY SUBMERGED ARC WELDED
ALSO CLASSIFIED IN ACCORDANCE WITH:
GENERAL HSEN NOTE 1 TO CHAPTER 73.
THE HSEN'S TO HEADING 7306 REFERS.