&&The goods under review are structural column Spiral Submerged Arc Welding (SSAW) steel pipes. These steel pipes are intended to be used underground as casing liners around concrete pressure pipes. They are stamped as "ASTM A252 grade 2". There are two sizes, 762mm (out diameter) with 10.3 mm thickness by 6 m length and 1016 mm (out diameter) by 7.9 mm thickness by 6 m length.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 7306.30.00.82. This tariff classification number is correct.&&&&These structural column steel pipes are used as casing liners for concrete pressure pipes to improve the structure's durability. These steel pipes meet the terms of heading 73.06 as "Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similar closed), of iron or steel". The goods are not excluded from this heading by any Legal Note or Explanatory Note. The chemical composition of the material corresponds to a non-alloy steel. The pipes are spirally welded and have a circular cross-section, thereby meeting the terms of subheading 7306.30 as "Other, welded, of circular cross-section, of iron or non-alloy steel". The subheading has no further breakouts at the tariff item level. These steel pipes have external diameters greater than 406.4 mm (762mm and 1016mm respectively) and are of ASTM A252 Grade 2 specification, the statistical level will be 7306.30.00.82.