7304

Analysis

Heading 7304 of the Harmonized Tariff Schedule covers tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. It divides into 13 six-digit subheadings and 31 eight-digit tariff lines, with 139 ten-digit statistical suffixes below them.

Every one of its 31 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 7304.29 (other, 6 lines), 7304.59 (other, 4 lines), 7304.90 (other, 4 lines) and 7304.24 (other, of stainless steel, 3 lines).

Its median rate of duty-free sits at the 38th percentile of the headings in chapter 73.

By Census's concordance, most of its statistical lines are made by Iron and Steel Mills and Ferroalloy Manufacturing (331110). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.