&&The steel pipe is intended to be used underground as a casing liner around concrete pressure pipe and around PVC pipe. It is stamped as "ASTM A252 grade 2". The pipes are 40 ft high cube and weighs 66,443 kg. There are two sizes for the pipes, 762 mm outer diameter with 10 mm thickness by 6 m length and 1,524 mm outer diameter with 20.6 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.&&&&This good is a steel tube that has been spiral submerged arc welded (SSAW). This steel pipe works with concrete to improve a structure's durability.&&&&Section XV, Legal Note 3, includes steel as a base metal. Based on Legal Note 1 to Chapter 72, the chemical composition of this product identifies that it is considered a non alloy steel. Articles of steel are covered in Chapter 73. The goods meet the terms of Explanatory Note (1) to Chapter 73. Heading 73.06 covers " Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel..." The goods are not excluded from this heading by any Legal Note or Explanatory Note. The goods meet the terms of the Explanatory Notes to heading 73.06 as it is designed to&&be a casing liner around pressure pipes, as per GIR 1. The chemical composition of these tubes identifies that they are considered a non-alloy steel. They are spirally welded and are 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", as per GIR 6. The subheading has no further breakouts at the tariff item level.