Hello Federico
If I understand you correctly, you basically have a header with a lot of closely positioned branch pipes. Strictly speaking, this is a piping system and ASME Section VIII, Division 1 is perhaps not the best tool for performing the analysis. However, ASME treats nozzles and ligament efficiencies (UG-53) completely separately. If the nozzles are fully reinforced, that should cater for the stresses in the branch.
If you choose to apply a ligament efficiency, I feel that is a good conservative approach. I would like to know if any other members of the forum have any thoughts on the matter.
There is no harm and you are not violating the rules of the code by lowering the joint efficiency.
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Sincerely,
Ray Delaforce
CADWorx & Analysis Solutions
Hexagon PPM