Typically, for boiler tube samples one option to have isostress creep testing performed on test specimens removed from boiler tube samples. Because of the wall thickness used in standard reheater and superheater boiler tubing, you are faced with having to remove sub-size tensile specimens from the longitudinal (along the length of the tube) direction and have them creep tested in an inert atmosphere to avoid surface oxidation.
I have found that isostress creep testing (where the test specimens are loaded to actual service stress levels and the test temperature is increased above the typical service temperature to provide various creep deformation rates and creep rupture lives), provides the best estimate to measure remaining creep life. You will need to have the boiler tube samples sent to a reputable metallurgical laboratory that can conduct creep testing. In addition, you will need to provide the lab with boiler tube operating data - typical working pressure and temperature conditions applicable to the tube circuit. I want to warn you that over the years that I performed failure analysis on boiler tubes, I have fond considerable scatter in attempting to correlate remaining creep life to actual remaining service life because of the numerous factors in a boiler environment that can effect the service life of boiler tubes - local metal temperature variations in a steam circuit, surface oxidation effects and thermal/mechanical stresses on boiler tubes.
A second option to isostress creep testing is to perform in-situ oxide thickness testing on boiler tubes. This is a proven method of determining the remaining creep life of steam-touched ferritic boiler tubing by measuring the thickness of the oxide scale on the tube ID surface, and the actual wall thickness. There is an equation that was developed that relates measured wall thickness and measured oxide thickness scale of boiler tubes to a Larson Miller creep parameter. This parameter is plotted on a graph of stress versus Larson Miller parameter for new boiler tube alloys to determine remaining creep rupture life. The oxide scale thickness testing method is offered by most boiler OEM's and is a valuable tool to assess the condition of a reheater or superheater steam circuit. It also avoids the cost of having to perform isostress creep testing on individual tube samples.
The original design assumption used by the ASME Boiler and Pressure Vessel code committee regarding the use of boiler tube materials exposed to time dependent damage (ie., creep or stress rupture) is mentioned in ASME Section II, Part D Appendix 1. In general, the selection of boiler tubing for a targeted service temperature and stress level is based on the lowest of the following;
a creep deformation rate of 0.01%/1000 hours or
80% of the minimum stress to cause rupture after 100,000 hours or
100% of the average stress to cause rupture after 100,000 hours.