Classification of rice rubber rolls: goods used in milling machinery fall under other articles of vulcanised rubber, not tubes, pipes or hoses.

Rice rubber rolls used in rice milling machinery were held to fall under Tariff Item 40.16 as other articles of vulcanised rubber, not under Tariff Item 40.09 for tubes, pipes and hoses. Their construction as rubber sheets wrapped on steel shells, cured and cut to length showed they were designed for machinery use rather than for conveying air, gas or liquid. The classification was supported by the relevant section note excluding articles used in machinery from Section XVI, a collectors' conference circular, and the HSN explanatory note for Heading 40.16. The Tribunal's classification was therefore consistent with the tariff scheme.

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Issues: Classification of rice rubber rolls whether under Tariff Item 40.09 as tubes, pipes and hoses of vulcanised rubber or under Tariff Item 40.16 as other articles of vulcanised rubber.

Analysis: The goods were rubber sheets wrapped on steel shells, cured, vulcanised, cut to length, and used in rice milling machinery. Although Tariff Item 40.09 covers tubes, pipes and hoses, the construction and use of the goods showed that they were not designed to perform the function of conveying air, gas or liquid. A circular based on a collectors' conference, the relevant section note excluding articles of the kind used in machinery from Section XVI, and the HSN explanatory note for Heading 40.16 all supported classification as other articles of vulcanised rubber. The Tribunal's view was therefore consistent with the tariff scheme.

Conclusion: Rice rubber rolls were correctly classifiable under Tariff Item 40.16 and not under Tariff Item 40.09.

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