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Issues: Whether high pressure hydraulic hoses are classifiable under Tariff sub-heading 4009.92 or under residuary Tariff sub-heading 4009.99.
Analysis: The decisive consideration was that the hoses, though used in a closed hydraulic circuit and intended to transmit pressure energy, still functioned by conveying fluid as the medium of transmission. The use of braided steel wire and the difference from ordinary hoses did not alter the essential design of the goods. The specific tariff description for hoses conveying air, gas or fluid was held to prevail, and the residuary entry could be invoked only after the specific entry was excluded. The authority relied on the more apposite line of classification precedent supporting specific tariff coverage for hoses used to convey fluid, even where used as machinery parts.
Conclusion: The goods were held classifiable under Tariff sub-heading 4009.92 and not under Tariff sub-heading 4009.99.