Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.

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) Explanatory Notes to the Harmonized Commodity Description and Coding System. 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,...

Source: advance_ruling (C-2019-000058)

This brass hose coupler is considered a copper tube or pipe fitting which are named in heading 74.12. The Explanatory Notes to heading 74.19 exclude products that are more specifically covered elsewhere in the Nomenclature. The Explanatory Notes to heading 74.12 indicate that the Explanatory Note to heading 73.07 applies, mutatis mutandis, to this heading. The Explanatory Notes to heading...

Source: advance_ruling (C-2019-005603)

19 exclude products that are more specifically covered elsewhere in the Nomenclature. The Explanatory Notes to heading 74.12 indicate that the Explanatory Note to heading 73.07 applies, mutatis mutandis, to this heading. The Explanatory Notes to heading 73.07 include couplers within that heading. This coupler is composed of brass, a copper alloy, and meets the terms of subheading 7412.20....

Source: advance_ruling (C-2019-005603)

2 cm in length, is a coupling device and is considered a copper tube or pipe fitting which are named in heading 74, 12. The Explanatory Notes to heading 74.19 exclude products that are more specifically covered elsewhere in the Nomenclature. The Explanatory Notes to heading 74.12 indicate that the Explanatory Note to heading 73.07 applies, mutatis mutandis, to this heading. The Explanatory...

Source: advance_ruling (C-2019-005604)

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of non-malleable cast iron The expression ‘non-malleable’ includes lamellar graphite cast iron. These subheadings cover cast-iron fittings, such as elbows, bends, sleeves, ties, collars and tees. They are connected to tubes or pipes of cast iron or steel by screwing, contact or by mechanical assembly.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Elbows and bends This subheading includes elbows and bends of constant thickness throughout their generating lines, as described in ISO Standard 3419-1981 and in the relevant national standards. Their ends are cut square and, in products with thicker walls, are chamfered to facilitate welding to the tubes. The fittings are presented with either 45° or 90° bends (known as elbows) or with 180°...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading covers mainly tees and crosses, sleeves, plugs and concentric or eccentric reducers described in ISO Standard 3419-1981 and in the relevant national standards. With respect to the finishing of the ends, see the explanatory note to subheading 7307 23 10 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Elbows and bends See the explanatory note to subheading 7307 23 10 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other See the explanatory note to subheading 7307 23 90 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)