HS Heading 7304 : Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
HEADING DEFINITION & DISAMBIGUATION
HS Heading 7304 encompasses tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. It classifies 13 6-digit WCO subheadings within Chapter 73 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 7304
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 7304.11 | Line pipe of a kind used for oil or gas pipelines, Of stainless steel | 73 | View 7304.11 Package → |
| 7304.19 | Line pipe of a kind used for oil or gas pipelines, Other | 73 | View 7304.19 Package → |
| 7304.22 | Casing, tubing and drill pipe, of a kind used in drilling for oil or gas, Drill pipe of stainless steel | 73 | View 7304.22 Package → |
| 7304.23 | Casing, tubing and drill pipe, of a kind used in drilling for oil or gas, Other drill pipe | 73 | View 7304.23 Package → |
| 7304.24 | Casing, tubing and drill pipe, of a kind used in drilling for oil or gas, Other, of stainless steel | 73 | View 7304.24 Package → |
| 7304.29 | Casing, tubing and drill pipe, of a kind used in drilling for oil or gas, Other | 73 | View 7304.29 Package → |
| 7304.31 | Other, of circular cross section, of iron or nonalloy steel, Cold-drawn or cold-rolled (cold-reduced) | 73 | View 7304.31 Package → |
| 7304.39 | Other, of circular cross section, of iron or nonalloy steel, Other | 73 | View 7304.39 Package → |
| 7304.41 | Other, of circular cross section, of stainless steel, Cold-drawn or cold-rolled (cold-reduced) | 73 | View 7304.41 Package → |
| 7304.49 | Other, of circular cross section, of stainless steel, Other | 73 | View 7304.49 Package → |
| 7304.51 | Other, of circular cross section, of other alloy steel, Cold-drawn or cold-rolled (cold-reduced) | 73 | View 7304.51 Package → |
| 7304.59 | Other, of circular cross section, of other alloy steel, Other | 73 | View 7304.59 Package → |
| 7304.90 | Other | 73 | View 7304.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 7304
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 7304 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 7304 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 7304 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 7304?
HS Heading 7304 covers Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, grouping 13 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 7304?
Subheadings under Heading 7304 range from 7304.11 to 7304.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 7304?
US MFN general duty rates for Heading 7304 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 7304?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 7304?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 7304?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 7304 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 7304?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 7304?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 7304?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.