Classification issue of drilling pipes used in soil testing but not for oil and gas extraction or exploration https://www.taxtmi.com/forum/issue?id=120569 Classification under heading 7304 turns on whether steel pipes are "of a kind used in drilling for oil or gas" or instead fall within other subheadings for tubes and pipes; the Explanatory Notes and multiple 7304 subheadings distinguish drill pipe and casing used in oil/gas drilling from other pipes. Determination requires detailed examination of the goods' nature, composition and normal use and expert analysis. en-us Mon, 27 Oct 2025 21:01:46 +0530 Tue, 11 Nov 2025 18:43:48 +0530 TaxTMI RSS Generator Classification issue of drilling pipes used in soil testing but not for oil and gas extraction or exploration https://www.taxtmi.com/forum/issue?id=120569 Classification under heading 7304 turns on whether steel pipes are "of a kind used in drilling for oil or gas" or instead fall within other subheadings for tubes and pipes; the Explanatory Notes and multiple 7304 subheadings distinguish drill pipe and casing used in oil/gas drilling from other pipes. Determination requires detailed examination of the goods' nature, composition and normal use and expert analysis. Discussion-Forum Customs Mon, 27 Oct 2025 21:01:46 +0530 https://www.taxtmi.com/forum/issue?id=120569