WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
73.07 - Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. - Cast fittings : 7307.11 - - Of non-malleable cast iron 7307.19 - - Other 7307.21 7307.22 7307.23 7307.29 7307.91 7307.92 7307.93 7307.99 - Other, of stainless steel : - - Flanges - - Threaded elbows, bends and sleeves - - Butt welding fittings - - Other - Other : - - Flanges - - Threaded elbows, bends and sleeves - - Butt welding fittings - - Other This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and slmilar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clam in flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading R35 or 73.26). The connection is obtained : - - by screwing, when using cast iron or steel threaded fittings; or by welding, when using butt-welding or socket-welding steel fittings. In the case of butt-welding, the ends of the fittings and of the tubes are square cut or chamfered; or by contact, when using removable steel fittings. This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plu s, lap joint stub-ends, fittings for tubular railings and structural elements, off sets, multi-branc pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars. % The heading excludes : (a) Clamps and other devices specially designed for assembling parts of structures (heading 73.08). (b) Bolts, nuts, screws, etc., suitable for use in the assembly of tube or pipe fittings (heading 73.18). (c) Thermostatic bellows and expansionjoints (heading 83.07). (d) Hangers, stays and the like, as described above; and tube plugs, threaded or not, fitted with a ring, hook, etc. (e.g., those used for fixing washing lines) (heading 7336). (e) Fittings equipped with taps, cocks, valves, etc. (heading 84.81). (0 Insulated joints for electrical conduit tubing (heading 85.47). (g) Connections for assembling bicycle or motorcycle frames (heading 87.14). 73.08- Structures excluding prefabricated buildings of headin 94.06) and parts of structures ( or example, bridges and bridge-sections, lo&-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 7308.10 7308.20 7308.30 7308.40 7308.90 - Bridges and bridge-sections - Towers and lattice masts - Doors, windows and their fiames and thresholds for doors - Equipment for scaffolding, shuttering, propping or pit-propping - Other This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made u from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-calleir universal plates, hoop, strip, forgings or castings, b rivetin bolting, welding, etc. Such structures sometimes inco~orate roducts of other hea'z'ngs suc as panels of woven wire or ex anded metal of headmg 73. 4. Parts of structures include clamps and other devices specia ly designed for assembling metal structural elements of round cross-section (tubular or other). These devices usual1 have rotuberances with tapped holes in which screws are inserted, at the time of assem ly, to f?x the clamps to the tubing. % f f i: Apart fiom the structures and parts of structures mentioned in the heading, the heading also includes products such as : Pit head fiames and superstructures; adjustable or telescopic props, tubular props, extensible coffering beams, tubular scaffolding and similar equipment; sluice- ates, piers, jetties and marine moles; lighthouse su erstructures; masts, gangways, rails, b&eads, etc., for ships. balconies and verandahs; s utters, gates, sliding doors; assembled railings and fencini level-crossin gates and similar barriers; frameworks for greenhouses and forcing eames; large-scale s elvhg for assembly and permanent installation m sho s, workshops, storehouses, etc.; stalls and racks; certain protective barriers for motorways, ma e from sheet metal or fiom angles, shapes or sections. f ~!f i' The heading also covers parts such as flat-rolled products, " wide flats " including so-called universal plates, strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for use in structures. The heading fh-ther covers products consisting of separate rolled bars twisted together, which are also used for reinforced or pre-stressed concrete work. The heading does not cover : (a) Assembled sheet piling (heading 73.01). (b) Coffering panels intended for pouring concrete, having the character of moulds (heading 84.80). (c) Constructions clearly identifiable as machinery parts (Section XVI). (d) Constructions of Section XVII such as railway and tramway track .fixtures and fittings, and mechanical signalling equipment, of headin 86.08; chassis frames for railway rolling-stock, etc., or motor vehicles (Chapter 86 or 87), and the oating structures of Chapter 89. (e) Movable shelved furniture (heading 94.03). 73.09- Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. These containers are normally installed as fixtures for stora e or manufacturing use, e factories, chemical works, dye works, gasworks, breweries, stilleries and refineries, an toina smaller extent in houses, shops, etc. Ths heading covers containers for an material other than compressed or liquefied gas. Containers for such gas are classifieJ in heading 73.11, irrespective of their capacity. Containers fitted with mechanical or thermal e uipment such as agitators, heating or cooling coils or electrical elements fall in Chapter 84 or 8 . d fS3 On the other hand containers which have simply been fitted with taps, valves, level gauges, safety valves, manometers, etc., remain in this heading. The containers may be open or closed, lined with ebonite, plastics or non-ferrous metals, or fitted with heat-insulating covering (e.g., asbestos, slag wool or glass wool), whether or not this lagging is protected by an outer sheet metal casing. The headin also includes containers insulated by means of double walls or double bottoms subject to t ere being no provision for circulating heating or cooling fluids between the walls. (Containers with such provision are excluded, see heading 84.19.) f The heading includes: Petrol or oil reservoirs; vats used in malt-houses for soaking barle fermentation vats for liquids (wine, beer, etc.); decanting or clarifying vats for liquids of all vats for tempering and annealing metal goods; water storage tanks (domestic or otherwise) including expansion reservoirs for central heating equipment; containers for solids. grids; The heading also excludes containers specially designed and equipped for carriage by one or more modes of transport (heading 86.09).
Notes. 1.- In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72. 2.- In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.