&&Carbon Steel Tube Partially Finished consists of cold rolled steel tubing (Schedule 40 A106 1/2" pipe) cut to the following dimensions: 21.5 mm (O.D.) x 3.0 mm (wall thickness) x 454 mm (tubing length). The pipe is threaded on the inside on both ends. A brass bushing is threaded into one end of the pipe. The outside of the pipe and bushing on the bushing end is threaded.

&&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.&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&The Explanatory Note (EN) to chapter 73 state that tubes and pipes may be threaded and fitted with flanges, collars or rings. However, the brass fitting and orifice are not flanges, collars nor rings. EN (f) to heading 73.04 also states:&&The heading excludes :&&"(f) Tubes, pipes and hollow profiles made up into specific identifiable articles, e.g., those prepared for use in structures (heading 73.08), tubular sections of central heating radiators (heading 73.22), exhaust manifolds for internal combustion piston engines (heading 84.09), other machinery parts (Section XVI), exhaust boxes (silencers) and exhaust pipes of vehicles of Chapter 87 (e.g., heading 87.08 or 87.14), saddle pillars and frames for cycles (heading 87.14)." EN (C) to Section XV states:&&&&"(C) PARTS OF ARTICLES&&In general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature."&&This good is made up into a specific identifiable part of a blow torch. Among other things, heading 82.05 provides for "blow lamps;..."&&&&EN (F) to 82.05 states:&&&&"(F) Blow lamps (e.g., for soldering or brazing; for paint removal; for starting semi-diesel engines). These lamps are of two types, both self-contained, differing in the type of fuel used, incorporating either a fuel reservoir for mineral oil or other liquid fuel (frequently with a small pump), or a replaceable gas-filled cartridge. In some cases, a soldering or branding iron or other attachment is fitted to the tip of the lamp. The heading does not cover gas-operated welding appliances (heading 84.68)."&&The Carbon Steel Tube Partially Finished would be classified in heading 82.05; therefore this prepared pipe is classified therein as a part of the torch based on EN (f) to heading 73.04 and EN (C) to Section XV.