Heat exchanger tube rows can influence the thermoacoustic instability behaviour of combustion systems since they act as both acoustic scatterers and unsteady heat sinks. Therefore, with careful tuning of their thermoacoustic properties, heat exchangers have the potential to act as passive control devices. In this work, we focus on (only) the acoustic scattering behaviour of heat exchanger tubes. We present a comparison of existing acoustic models for tube rows and slits, models for the latter having the advantage of incorporating frequency dependence. We then propose a new model that enables the adaptation of slit models for tube rows. This model is validated against experiments and Linearised Navier-Stokes Equations (LNSE) predictions for the transmission and reflection coefficients, including phase information. The model predictions show very good agreement with the experimental and numerical validations, especially for low frequencies (Strouhal number < 0.5, based on tube radius and excitation frequency), with mean differences less than 2% for the transmission coefficients (the reflection coefficient errors are somewhat larger since their magnitudes are very close to zero).