Yep, I believe it is tin coated, which has a high lead component. FYI if u put the tube in EVAPO-RUST, a yellow film is generated which is problamatic to remove DAMHIK. I spoke with the EVAPO-RUST chemist and he confirmed they had seen the yellow stuff in their lab, and it is some sort of reaction with the lead.

Also, any sheet metal galvanized part (such as headlight bucket) typically starts with hot rolled galvanized sheet metal, which is then formed into the shapes you see. If you attempt to re-galvanize, the sheet metal will lose it's formed shape, and you end up with junk.