Select both objects and convert them to an Editable Poly (right click > Convert To > Convert To Editable Poly). Now select only one of them, hit the Attach button and click on the other one so they will be parts of the same geometry now.
On the inner Tube select the first outer polygon from the top, in a clockwise direction.
On the outer Tube select the second inner polygon from the top, in a clockwise direction.
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