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(d) Seamless vessel sections or heads shall be considered equivalent to welded parts (consider as with a "virtual" type A weld in it) of the same geometry in which all Category A welds are Type No. 1. For calculations involving circumferential stress in seamless vessel sections or for thickness of seamless heads, E p 1.0 when the spot radiography requirements of UW-11(a)(5)(b) are met. E p 0.85 when the spot radiography requirements of UW-11(a)(5)(b) are not met, or when the Category A or B welds connecting seamless vessel sections or heads are Type No. 3, 4, 5, or 6 of Table UW-12
We are not assumed to explain the "why" of the Code rules, we are requested to comply with them in Code construction. I may only guess that the circumpherential weld (type B) connecting head to shell is not subject to a simple longitudinal stress but also to bending stress due to the tendency of the pressure acting on the formed head, to open it. Mauro
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