Classification of vulcanised rubber hose assemblies under Heading 40.09 prevails over machinery parts headings where essential character remains a hose.

Hose assembly of vulcanised, unhardened rubber retained the essential character of a hose pipe designed to convey air, gas or liquid, and cutting to size, skiving, fitting, swaging and testing did not change its classification. Heading 40.09 covered tubing of vulcanised rubber whether or not cut to length, while Chapter Note 2 excluded only hardened rubber parts of mechanical and electrical appliances. Because the goods were more specifically covered by Heading 40.09, Rule 3(a) applied and Rule 3(c) was inapplicable. The hose assembly was therefore classifiable under sub-heading 4009.92, not under Headings 84.31 or 84.66.

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Issues: Whether the hose assembly of vulcanised, unhardened rubber was classifiable under Heading 40.09 and sub-heading 4009.92 of the Central Excise Tariff Act, 1985, or as parts of machinery under Heading 84.31 or 84.66, and whether Interpretative Rule 3(a) or Rule 3(c) applied.

Analysis: The hose assembly was held to be a hose pipe with fittings whose essential character remained that of a hose designed to convey air, gas or liquid. Its cutting to size, skiving, fitting, swaging and testing did not alter the nature of the product. The scope of Heading 40.09 was reinforced by the exclusion in Chapter Note 2 only for hardened rubber parts of mechanical and electrical appliances, and by the Explanatory Notes stating that the heading covers tubing of vulcanised rubber whether or not cut to length. Since the goods were more specifically covered by Heading 40.09, Rule 3(a) governed the classification and Rule 3(c) had no application.

Conclusion: The hose assembly was correctly classifiable under sub-heading 4009.92 of the Central Excise Tariff Act, 1985, and not under Heading 84.31 or 84.66.

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