Commission Implementing Regulation (EU) No 707/2013
Of 23 July 2013 — CELEX 32013R0707
Description of the goods
Welded pipes of non-alloy steel, of circular cross–section of a length of 3 or 6 m, wall thickness of 2,6 to 3,6 mm and an external diameter of 33,7 to 114,2 mm, with grooves at both ends. They are intended to be used as pipes in sprinkler systems. (*1) See image.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7306, 7306 30 and 7306 30 77. Given its objective characteristics and properties, the goods meet the terms of heading 7306. This heading covers also pipes and tubes that are used, for example, in machines of Chapter 84 (see also the Harmonised System Explanatory Notes to heading 7306). The intended use of the pipes is not inherent to their objective characteristics as they are not of a particular shape, they are not made up into specific identifiable articles and therefore, upon presentation, they cannot be identified as parts of a mechanical appliance for projecting, dispersing or spraying liquids or powders of heading 8424. The grooves just serve for connecting the pipes. Consequently, classification as parts of mechanical appliances of heading 8424 is excluded. The pipes are therefore to be classified under CN code 7306 30 77 as other welded pipes of non-alloy steel.